Sanjay Agencies Vs Goods And Services Tax Network (Jharkhand High Court)
In all these writ applications the same issues are involved, which are covered by the order of a co-ordinate Bench of this Court, in V. S. International Vs. The Goods and Services Tax Network and Others, (W.P.(T) No. 5840 of 2018, disposed of on 1st May, 2019).
2. The writ petitioners have filed these applications for getting the transitional input tax credits, for which Form GST TRAN-I was filled up by them.
3. In one of the writ applications, i.e., W.P.(T) No. 784 of 2019, though the stand has been taken by the respondent State that there is difference between the amount of transitional credit filed in GST TRAN-I, and the amount of credit that the petitioner is claiming in the writ application, but the fact remains that this writ application can also be disposed of in terms of W.P.(T) No. 5840 of 2018, wherein it was directed that the petitioner may prefer the application before the Nodal Officer and the Nodal Officer, in turn, shall forward the claim of the petitioner to the Information Technology Grievances Redressal Committee, and the said Committee shall decide the claim of the petitioner.
4. The objection taken by the learned counsel for the State in W.P.(T) No. 784 of 2019, can also be decided by the Information Technology Grievances Redressal Committee.
5. In that view of the matter, all these writ applications are disposed of with the direction that if the petitioners have already preferred such applications before the Nodal Officer, the same shall be forwarded by the Nodal Officer to the Information Technology Grievances Redressal Committee, and if such application has not been preferred by any of the petitioners, they shall prefer the applications for getting the transitional input tax credit by filling up the Form GST TRAN-I and submitting the same to the Nodal Officer, within a period of three weeks from today, and thereafter, the Nodal Officer shall forward the claims of the petitioners to the Information Technology Grievances Redressal Committee, within a further period of four weeks thereafter. It is for the Information Technology Grievances Redressal Committee, to take a final decisions in all these matters as expeditiously as possible.
6. With these directions, all these writ applications stand disposed of.
