Jharkhand High Court
M/S Jai Jai Bajrangbali And ... vs The Goods And Services Tax Network ... on 9 January, 2023
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 1918 of 2020
M/s Jai Jai Bajrangbali and Company, Dhanbad through its
Authorized signatory Shri Rajnikant Sharma R/o Saraidhella, Dhanbad
--- --- Petitioner
Versus
1.The Goods and Services Tax Network through its Chairman, New Delhi
2.Union of India through the Secretary and Commissioner (GST), Ministry
of Finance, Dept. of Revenue, New Delhi
3.The State of Jharkhand through the Commissioner, Commercial
Taxes Dept., Hatia, Ranchi
4.Joint Commissioner of State Tax, Ranchi
5.Deputy Commissioner of State Tax, Commercial Taxes Dept.,
Dhanbad Circle, Dhanbad
6.Assistant Commissioner of State Tax, Commercial Taxes Dept.,
Dhanbad Circle, Dhanbad --- --- Respondents
.......
CORAM: HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE DEEPAK ROSHAN
For the Petitioner :
For the Respondents : Mr. P.A.S Pati, Advocate (for GSTN)
: M/s Ashok Kr. Yadav, Sr.S.C.-I, Rituraj, A.C to Sr.S.C-I
05/09.01.2023 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) 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 prescribe a time
limit within which such FORM GST TRAN-1 is to be filed in
order to claim such input tax credit (ITC).
b) For a further declaration that the due date contemplated
under Rule 117 of the Jharkhand Goods and Services Tax
Rules, 2017 to claim the transitional credit, as being
procedural in nature was thus merely directory and not a
mandatory provision.
c) For a further declaration that in absence of any time limit
provided in Section 140 of JGST 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 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 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 15.03.2019 (Annexure-5) before the
Deputy Commissioner of State Tax, Dhanbad Circle,
Dhanbad (Respondent No. 5) requesting therein to open the
GST/common portal for allowing the petitioner to file
FORM TRAN-1 which could not be filed due to technical
difficulties on common portal, which application was
forwarded by him to the Joint Commissioner of State Tax,
Jharkhand, Ranchi for necessary action vide Memo No. 158
dated 15.03.2019 (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-
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 accordance with law
by passing a reasoned order in this regard.
2. As per the request made by learned counsel for the petitioner the
writ petition has become infructuous. The petitioner has already filed
revised TRAN-I during window period granted by the Hon'ble Supreme
Court in the case of Union of India and another versus Filco Trade
Centre Pvt. Ltd. and another [2022 VIL 38 SC] vide judgment dated
22.07.2022 passed in Special Leave to Appeal (Civil) No. 32709-32710
of 2018 and analogous 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.
(Aparesh Kumar Singh, A.C.J.)
(Deepak Roshan, J.)
A.Mohanty
