https://www.taxtmi.com/caselaws?id=433156 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. en-us Wed, 18 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433156 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. Case-Laws GST Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433156