https://www.taxtmi.com/caselaws?id=425760 The Court allowed deletion of the challenge to the vires of Rule 117 of the Jharkhand GST Rules, as that relief was not pressed. It then applied the Supreme Court's directions in Filco Trade Centre Pvt. Ltd., under which affected registered taxpayers could file or revise FORM GST TRAN-1 and TRAN-2 during the 01.09.2022 to 31.10.2022 window irrespective of earlier non-filing or technical difficulties. The respondents were bound to verify the transitional credit claim, grant a reasonable opportunity, and pass a reasoned order on merits within 90 days after the window; any eligible credit was to be reflected in the Electronic Credit Ledger. en-us Tue, 26 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425760 The Court allowed deletion of the challenge to the vires of Rule 117 of the Jharkhand GST Rules, as that relief was not pressed. It then applied the Supreme Court's directions in Filco Trade Centre Pvt. Ltd., under which affected registered taxpayers could file or revise FORM GST TRAN-1 and TRAN-2 during the 01.09.2022 to 31.10.2022 window irrespective of earlier non-filing or technical difficulties. The respondents were bound to verify the transitional credit claim, grant a reasonable opportunity, and pass a reasoned order on merits within 90 days after the window; any eligible credit was to be reflected in the Electronic Credit Ledger. Case-Laws GST Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425760