2019 Taxo.online 240
W.P. (T) No. 1065 of 2019 dated 16.04.2019
BALAJEE UDYOG
GOODS & SERVICE TAX COUNCIL, STATE OF JHARKHAND, DEPUTY COMMISSIONER OF STATE TAXES
2019
GST
Central Goods & Services Tax Act, 2017
Rule 117 of CGST Rules,2017
D.N. PATEL, Justice & B. B. MANGALMURTI, Justice
Matter remanded back
High Court
Jharkhand
Represented by: –
Petitioner: -M/s. Sumeet Gadodia, Advocate
Respondent: – M/s. Ratnesh Kumar, Advocate
Order: –
This writ petition has been preferred for extending the date of submitting declaration electronically in Form GST-TRANS-I to avail the benefit of Input Tax Credit.
Having heard learned counsel for both sides and looking to the facts and circumstances of the case, especially looking to Annexure 3 of the writ petition, we, hereby, direct this petitioner to prefer a representation before the Goods & Service Tax Council, New Delhi as also before the Commissioner of State Taxes, Jharkhand for extending the time for submitting Form GST-TRANS-I electronically for the Input Tax Credit. The decision will be taken by the respondents-authorities in accordance with law as early as possible and practicable, preferably within a period of four weeks from the date of receipt of a copy of representation.
With these observations,this writ petition is hereby disposed of.