2023 (1) TMI 439

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.... Assistant Commissioner of State Tax, Commercial Taxes Department, Dhanbad Circle, Dhanbad<br>GST<br>2023 (1) TMI 439 - JHARKHAND HIGH COURT - TMI<br>JHARKHAND HIGH COURT - HC<br>Dated:- 5-1-2023<br>W. P (T) No. 1919 of 2020 - -<br>GST<br>Hon'ble The Acting Chief Justice Aparesh Kumar Singh And Hon'ble Mr. Justice Deepak Roshan For the Petitioner : Ms. Rakhi Sharma, Advocate For the Respondent :....

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....vision. (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 dealer within three years from the date of coming into force of JGST Act, 2017 i.e. 30.06.2020, as the said Act came into force on 01.07.2017 as provided under Article 137 of the Limitat....

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....T/common portal for allowing the petitioner to file FORM TRAN-1 which could not be filed due to technical difficulties on common portal, which application was forwarded by him to the Joint Commissioner of State Tax, Jharkhand, Ranchi for necessary action vide Memo No. 155 dated 15.03.2019 (Annexure-6) but neither any action was taken on the said application nor the GST/common portal was opened for....