Case Law Details
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.
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