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HARI VISHNU ENTERPRISES vs. THE GOODS AND SERVICES TAX NETWORK & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

DEEPAK ROSHAN
Pet. Counsel
---
Res. Counsel
P.a.s Pati
Shray Mishra

Petitioner / Applicant

HARI VISHNU ENTERPRISES
Respondent THE GOODS AND SERVICES TAX NETWORK & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jan 9, 2023
Order No.

W. P. (T) No. 2529 of 2020

Citation

2023(1) TAXREPLY 6857
Original Order
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ORDER

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) 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 t....

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