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TMI Blog2023 (4) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... JHARKHAND HIGH COURT - TMI - Constitutional Validity of Rule 117 of Jharkhand Goods and Services Tax Rules, 2017 - ultra vires to Section 140 of the Jharkhand Goods and Services Tax Act, 2017 or not - period of limitation for claiming of Input Tax Credit (ITC) in Form GST TRAN-1 - HELD THAT:- The petitioner has already filed revised TRAN-I during window period granted by the Hon ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition has been preferred with the following prayer: a) For a declaration that Rule 117 of Jharkhand Goods and Services Tax Rules, 2017 to the extent it prescribes a period of limitation for claiming of Input Tax Credit (ITC) in Form GST TRAN-1 is ultra vires to Section 140 of the Jharkhand Goods and Services Tax Act, 2017 as the said Section does not authorise the rule-making authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Order dated 12.06.2020 (Annexure-8) passed by the Assistant Commissioner of State Tax, Dhanbad Circle, Dhanbad (Respondent No. 6) 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, Dhanbad Circle, Dhanbad (Respondent No.5) on the ground that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e FORM TRAN- 1. e) For a direction upon the concerned respondent to accept the said FORM GST TRAN-1 (contained in Annexure-7), manually filed by the petitioner on 12.06.2020 before the Deputy Commissioner of State Tax, Dhanbad Circle, Dhanbad (Respondent No. 5), consider the same and decide it on its merit and allow the claim of ITC as provided in Section 140 of the JGST Act, 2017 in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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