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.