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LINGRAJ CONSULTANTS PRIVATE LIMITED vs. THE GOODS AND SERVICES TAX & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Rakhi Sharma
Res. Counsel
P.a.s. Pati

Petitioner / Applicant

LINGRAJ CONSULTANTS PRIVATE LIMITED
Respondent THE GOODS AND SERVICES TAX & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jan 5, 2023
Order No.

W.P (T) No. 1919 of 2020

Citation

2023(1) TAXREPLY 6838
Original Order
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ORDER

ORDER 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 de....

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