https://www.taxtmi.com/caselaws?id=418403 The HC addressed a writ application from a small taxpayer who opted out of the GST composition scheme but failed to file Form GST ITC-01 within the stipulated time due to alleged technical issues. While the respondent argued the applicant used the wrong offline tool (version 2.2.3 instead of ITC_Offline_v1.0), the court questioned whether the taxpayer should be denied the substantial refund amount (approximately Rs. 5 Lakh) due to this procedural error. The court directed the respondents to explore solutions allowing the applicant to refile Form ITC-01, emphasizing the need for fairness while upholding procedural requirements under Section 18(1)(c) of the GST Act. en-us Wed, 02 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418403 The HC addressed a writ application from a small taxpayer who opted out of the GST composition scheme but failed to file Form GST ITC-01 within the stipulated time due to alleged technical issues. While the respondent argued the applicant used the wrong offline tool (version 2.2.3 instead of ITC_Offline_v1.0), the court questioned whether the taxpayer should be denied the substantial refund amount (approximately Rs. 5 Lakh) due to this procedural error. The court directed the respondents to explore solutions allowing the applicant to refile Form ITC-01, emphasizing the need for fairness while upholding procedural requirements under Section 18(1)(c) of the GST Act. Case-Laws GST Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418403