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JAGDAMBA TRADERS AND OTHERS vs. THE UNION OF INDIA AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Sumeet Gadodia
Ranjeet Kushwaha
Shilpi Sandil Gadodia
Res. Counsel
Amit Kumar
Ranjana Mukherjee
Sachin Kumar

Petitioner / Applicant

JAGDAMBA TRADERS AND OTHERS
Respondent THE UNION OF INDIA AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Aug 10, 2022
Order No.

W.P (T) No. 1435 of 2020 With 1434 of 2020 With 1809 of 2020 With 2547 of 2022 With 2560 of 2020 With 2564 of 2020 With 2596 of 2020 With 1632 of 2021 With 2980 of 2021

Citation

2022(8) TAXREPLY 6213
Original Order
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ORDER

W.P (T) No. 2980/2021 be also tagged with the instant batch of writ petitions as it relates to the same issue. 2. All these writ petitions have common grievances i.e. non-filing of Form GST-TRAN-1 to avail of the transitional credit in terms of Section 140 of CGST and JGST Act, 2017 within the stipulated time. However, this issue is now settled by the judgment of the Apex Court rendered in Special Leave to Appeal (Civil) No. 32709-32710 of 2018 and analogous cases [Union of India and another versus Filco Trade Centre Pvt. Ltd. and another [2022 VIL 38 SC] vide judgment dated 22.07.2022. The Apex Court has, by order dated 22.07.2022, directed that any aggrieved registered Assessee can file relevant form TRAN-1 and TRAN-2 or revise the already filed form irrespective of whether the taxpayer has filed writ petition before the High Court or whether the case of the taxpayer has been decided by the Information Technology Grievance Redressal Committee (ITGRC) within the window period 0....

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