GST ITC-01 filing delay may be considered by the Commissioner where portal issues prevent timely submission.

Form GST ITC-01 must be filed within thirty days of becoming eligible under Rule 40(1)(b) of the JGST Rules, 2017, but the Commissioner, State Tax may extend that time by notification. Where filing was allegedly prevented by a portal error, the Court did not grant direct permission to file the form through the writ petition and did not finally interpret the rule at that stage. The petitioner was directed to make a representation before the Commissioner, State Tax, who was to examine the request and decide it in accordance with law within the stipulated period.

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Issues: Whether the petitioner was entitled to a judicial direction permitting filing of Form GST ITC-01 after the prescribed period and whether the prayer should instead be considered by the Commissioner, State Tax under the power to extend time under Rule 40(1)(b) of the JGST Rules, 2017.

Analysis: The dispute arose from the petitioner's inability to file Form GST ITC-01 within time on account of an asserted portal error, while the State Tax authorities had also indicated that the grievance was taken up with GSTN. The relevant rule provided for filing of the declaration within thirty days of eligibility and also permitted extension of time by the Commissioner by notification. On the facts, the matter was treated as a borderline case and the Court declined to record a conclusive interpretation of the rule at that stage. Instead, the petitioner was directed to place a representation before the Commissioner, State Tax, who was to consider the request in accordance with law within the stipulated period.

Conclusion: The petitioner was not granted direct permission to file Form GST ITC-01 through the writ petition, and was relegated to seek extension of time before the Commissioner, State Tax.

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