https://www.taxtmi.com/caselaws?id=418695 Gujarat HC directed authorities to facilitate petitioner's upload of Form GST ITC-01 for claiming input tax credit under Section 18(1)(c) of GST Acts. Court found both parties at fault - department failed to resolve technical glitch in GSTN portal despite multiple attempts, while petitioner used wrong offline tool. HC held technical portal issues should not deprive legitimate ITC claims and ordered department to complete the process within six weeks. Application disposed of with directions. en-us Wed, 16 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418695 Gujarat HC directed authorities to facilitate petitioner's upload of Form GST ITC-01 for claiming input tax credit under Section 18(1)(c) of GST Acts. Court found both parties at fault - department failed to resolve technical glitch in GSTN portal despite multiple attempts, while petitioner used wrong offline tool. HC held technical portal issues should not deprive legitimate ITC claims and ordered department to complete the process within six weeks. Application disposed of with directions. Case-Laws GST Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418695