2023 (4) TMI 45

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....I 45 - JHARKHAND HIGH COURT - TMI<br>JHARKHAND HIGH COURT - HC<br>Dated:- 9-1-2023<br>W. P. (T) No. 1918 of 2020 - -<br>GST<br>Hon'ble The Acting Chief Justice And Hon'ble Mr. Justice Deepak Roshan For the Petitioner : Mr. P.A.S Pati, Advocate (for GSTN) For the Respondents : M/s Ashok Kr. Yadav, Sr.S.C.-I, Rituraj, A.C to Sr.S.C-I ORDER The writ petition has been placed today on being mention....

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....al 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 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 for....

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....Dhanbad (Respondent No. 5) requesting therein to open the GST/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. 158 dated 15.03.2019 (Annexure-6) but neither any action was taken on t....