9911796707
TMI Blog2022 (7) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... 140 of the Jharkhand Goods and Services Tax Act, 2017 or not - due date to claim transitional credit - HELD THAT:- As per order passed by the Apex Court in UNION OF INDIA ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. ANR. [ 2022 (7) TMI 1232 - SC ORDER] , any aggrieved registered assesse shall file relevant Form TRAN-1 and TRAN-2 or revise the already filed Form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by Information Technology Grievance Redressal Committee (ITGRC) within this window period of 01.09.2022 till 31.10.2022. As such, case of the petitioner would also abide by the said direction. Writ petition disposed off. - W.P (T) No. 2524 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided under Article 137 of the Limitation Act, 1963. (d) For quashing the Order dated 01.07.2020 (Annexure-8) passed by the Deputy Commissioner of State Tax, Katras Circle, Katras (Respondent No. 5) by which he has been pleased to reject the application dated 12.06.2020 with FORM GST TRAN-1 (contained in Annexure-7) manually filed by the petitioner before the Deputy Commissioner of State Tax, Katras Circle, Katras (Respondent No.5) on the ground that the petitioner had not filed the said FORM GST TRAN-1 online on GST portal and there was no information received from the GST Council to accept the said FORM TRAN-1 offline, although the petitioner had filed an application dated 04.02.2019 (Annexure-5) before the Deputy Commissioner of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out by the learned counsel for the petitioner in the prayer and relief portion during course of the day. I.A. stands disposed of. 5. Learned senior counsel for the petitioner then submits that the issue relating to transitional ITC from the existing regime to the GST regime beyond time limit due to any reason whether technical glitches, illiteracy or ignorance of the parties or due to human error, now stands addressed by the Hon ble Supreme Court in the latest judgment rendered in Special Leave to Appeal (Civil) No. 32709-32710 of 2018 and analogous cases [Union of India and Another Versus Filco Trade Centre Pvt. Ltd. Another] vide judgment dated 22.07.2022. The order dated 22.07.2022 is extracted hereunder: UPON hearing the cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppropriate guidelines to the field formations in scrutinizing the claims. The Special Leave Petitions are disposed of accordingly. Pending applications, if any, also stand disposed of. 6. Learned senior counsel for the petitioner submits that the writ petition was preferred against rejection of his TRAN-1 application, manually filed on 12.06.2022, by the Deputy Commissioner of State Tax, Katras Circle, Katras, Dhanbad (Respondent No. 5) on the ground that petitioner had not filed TRAN-I Form online on GSTN Portal and there was no information to that effect from the GSTN Council to accept TRAN-I Form offline. Petitioner had prayed for opening of GSTN common portal by application dated 04.02.2019 as, according to him, he could not file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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