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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the petitioner, who shifted from the Composition Scheme to the regular scheme, was entitled to one further opportunity to upload FORM GST ITC-01 for claiming input tax credit in respect of opening stock, where the portal could not be used on account of technical glitches.
Analysis: The petitioner had made repeated attempts to upload FORM GST ITC-01 and had also raised a complaint with the GST Help Desk on the last date for filing. The record showed that the complaint was raised within time and that no effective response was received before the filing deadline. In these circumstances, the inability to upload the form was treated as arising from portal-related difficulty rather than any deliberate default. A further opportunity to file the form, including by enabling the portal if necessary, was therefore found to be warranted.
Conclusion: The petitioner was entitled to one more opportunity to upload FORM GST ITC-01, and the portal was directed to be enabled for that purpose. If the form is filed within the permitted period after enabling, input tax credit shall not be denied merely because the form was not filed by the earlier deadline.
Final Conclusion: The writ petition was disposed of with a direction granting the petitioner a further chance to complete the filing so that the claim to input tax credit could be considered on merits.
Ratio Decidendi: Where a taxpayer demonstrates a bona fide and timely attempt to comply with a filing requirement but is prevented by portal-related technical difficulty, a further opportunity may be directed so that substantive entitlement is not defeated by a procedural lapse.
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