Disposed

Ms Monnet Daniels Coal Washeries Limited through Sisir Kumar Goswami v. Union of India through the Principal Commissioner Central Goods and Service Tax

Jharkhand HC18 Jan 2023WPC/6247/2019

Case brief

AI extract

What is this about?

The High Court of Jharkhand disposed of the writ petition challenging Rule 117 of Jharkhand GST Rules regarding Input Tax Credit limitation. The court held the petition infructuous as the grievance was redressed by the Supreme Court in Filco Trade Centre, allowing the petitioner to file revised Form GST TRAN-1.

What did the court decide?

Petitioner directed to file revised Form GST TRAN-1 as per Supreme Court judgment; petition disposed of as infructuous.

Ms Monnet Daniels Coal Washeries Limited through… — GST and Indirect Tax | Jharkhand HC (2023)

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IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 6247 of 2019

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M/s Monnet Daniels Coal Washeries Limited through its Authorised Signatory Sisir Kumar Goswami -----

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--Petitioner

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Versus

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Union of India through the Principal Commissioner, Central Goods and Service Tax (CGST), Ranchi

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Goods and Services Tax Network (GSTN) through its Chairman

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The State of Jharkhand through the Secretary-cum-Commissioner, State Goods & Service Tax (SGST, Jharkhand, Ranchi

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Deputy Commissioner, State Goods & Service Tax (SGST) Department, West Circle, Ranchi ----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: M/s Deepak Sinha, Piyush Poddar, Rakhi Sharma, Advocates For the Resp.-CGST: M/s P.A.S. Pati, Ranjana Mukherjee, Advocates

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05 / 18.01.2023 Writ petition has been preferred with the following 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 a claim of ITC allowable under Section 140 of the said Act is to be made in said Form GST TRAN-1.

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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 is thus merely directory and not a mandatory provision. Or in the alternative

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c) For a direction upon the concerned Respondents to forthwith allow the Petitioner by opening the GST/Common Portal to claim excess ITC under Rule 117 of the Jharkhand Goods and Services Tax Rules, 2017 in FORM GST TRAN-1 as provided under the said Rules, 2017 by accessing the GST/ Common Portal in order to file said FORM GST TRAN-1, for carry forward the transitional credit in view of the provisions of Section 140 of the Jharkhand Goods and Services Tax Act, 2017.

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d) For a direction upon the concerned respondent to immediately process the Form GST TRAN-1 filed by the petitioner manually on 29.03.2019 (Annexure-6) in order to carry forward the transitional credit in view of the provisions of Section 140 of the Jharkhand Goods and Services Tax Act, 2017.

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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

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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.

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(Aparesh Kumar Singh, A.C.J)

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(Deepak Roshan, J)

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Ranjeet/

Ms Monnet Daniels Coal Washeries Limited through Sisir Kumar Goswami v. Union of India through the Principal Commissioner Central Goods and Service Tax

Case brief

What is this about?

What did the court decide?

Ms Monnet Daniels Coal Washeries Limited through Sisir Kumar Goswami v. Union of India through the Principal Commissioner Central Goods and Service Tax

Case brief

What is this about?

What did the court decide?

What the court decided

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