Disposed

Ms Om Shree Durga Udyog through Its Authorized Signatory Ramesh Chandra Sharma v. the Goods and Services Tax Network through Its Chairman

Jharkhand HC9 Jan 2023WPC/1920/2020

Case brief

AI extract

What is this about?

The High Court disposed of a writ petition challenging the limitation period for claiming Input Tax Credit (ITC) under Jharkhand GST rules. The court held the petition infructuous as the petitioner was directed to file a revised return per Supreme Court guidance, redressing the grievance.

What did the court decide?

Writ petition disposed of as infructuous; pending internal application closed.

Ms Om Shree Durga Udyog through Its Authorized… — GST and Indirect Tax | Jharkhand HC (2023)

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IN THE HIGH COURT OF JHARKHAND AT RANCHI

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W.P.(T) No. 1920 of 2020

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M/s Om Shree Durga Udyog, Dhanbad through its Authorized Signatory Ramesh Chandra Sharma, R/o Saraidhella, Dhanbad

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--- --- Petitioner

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Versus

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1.The Goods and Services Tax Network through its Chairman, New Delhi

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2.Union of India through the Secretary and Commissioner (GST), Ministry of Finance, Dept. of Revenue, New Delhi

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3.The State of Jharkhand through the Commissioner, Commercial

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Taxes Dept., Hatia, Ranchi

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4.Joint Commissioner of State Tax, Ranchi

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5.Deputy Commissioner of State Tax, Commercial Taxes Dept.,

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Dhanbad Circle, Dhanbad

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6.Assistant Commissioner of State Tax, Commercial Taxes Dept., Dhanbad Circle, Dhanbad --- --- Respondents

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CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK ROSHAN

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For the Petitioner :

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For the Respondents : Mr. P.A.S Pati, Advocate (for GSTN)

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: Mr. Gaurav Raj, A.C to A.A.G-II

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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

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prayer:

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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).

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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.

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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.

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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

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-2-

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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 01.03.2019 (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 dated 01.03.2019 (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-1.

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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.

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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.

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Learned counsel for the Respondent also submits that the writ petition has become infructuous.

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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.

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(Aparesh Kumar Singh, A.C.J.)

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(Deepak Roshan, J.)

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A.Mohanty

Ms Om Shree Durga Udyog through Its Authorized Signatory Ramesh Chandra Sharma v. the Goods and Services Tax Network through Its Chairman

Case brief

What is this about?

What did the court decide?

Ms Om Shree Durga Udyog through Its Authorized Signatory Ramesh Chandra Sharma v. the Goods and Services Tax Network through Its Chairman

Case brief

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What did the court decide?

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