Balajee Udyog vs. Goods & Service Tax Council, State Of Jharkhand, Deputy Commissioner Of State Taxes
(Jharkhand High Court, Jharkhand)
1) 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.
2) 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.
3) With these observations,this writ petition is hereby disposed of.