2023 (1) TMI 581

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....(T) No. 2529 of 2020 - -<br>GST<br>HON&#39;BLE THE ACTING CHIEF JUSTICE HON&#39;BLE MR. JUSTICE DEEPAK ROSHAN For the Respondents : Mr. P.A.S Pati, Advocate (for GSTN) : Mr. Shray Mishra, A.C to A.G. 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 preferr....

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.... 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 Limitation Act, 1963. d) For quashing the Ord....

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....e 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. 53 dated 09.02.2019 (Annexure-6) but neither any action was taken on the said application nor the GST/common portal was opened for allowing the petitioner to file FORM TRAN- 1. ....