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2023 (1) TMI 581

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..... br>HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Respondents : Mr. P.A.S Pati, Advocate (for GSTN) : Mr. Shray Mishra, A.C to A.G. ORDER The writ petition has been placed today on being mentioned by learned counsel for the petitioner Ms. Rakhi Sharma for withdrawal of the writ petition. The writ petition has been preferred with the following prayer: a) Fo .....

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..... ST Act, 2017 for claiming Input Tax Credit (ITC), such claim in FORM GST TRAN-1 can be filed by the registered dealer within three years from the date of coming into force of JGST Act, 2017 i.e. 30.06.2020, as the said Act came into force on 01.07.2017 as provided under Article 137 of the Limitation Act, 1963. d) For quashing the Order dated 01.07.2020 (Annexure-8) passed by the Deputy Commissi .....

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..... ulties on common portal, which application was forwarded by him to the Joint Commissioner of State Tax, Jharkhand, Ranchi for necessary action vide Memo No. 53 dated 09.02.2019 (Annexure-6) but neither any action was taken on the said application nor the GST/common portal was opened for allowing the petitioner to file FORM TRAN- 1. e) For a direction upon the concerned respondent to accept the s .....

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..... ogous cases. 3. Learned counsel for the Respondent also submits that the writ petition has become infructuous. 4. Having regard to the fact that the grievance of the petitioner has already been redressed in view of the judgment rendered by the Apex Court in the case of Filco Trade Centre Pvt. Ltd. and another (supra), writ petition is disposed of. Pending I.A. is closed.
Case laws, Decisions .....

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