https://www.taxtmi.com/caselaws?id=433156 The HC disposed of a petition seeking permission to submit Form GST ITC-01 after the due date due to portal error. The court found the petitioner acted bonafide in promptly complaining to GSTN after missing the 12.08.2018 deadline, facing potential ITC loss of Rs. 5 lakh. While acknowledging the Commissioner's power under Rule 40(1)(b) of JGST Rules 2017 to extend time limits, the court directed the petitioner to approach the Commissioner, State Taxes for time extension consideration, which should be decided according to law. 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 The HC disposed of a petition seeking permission to submit Form GST ITC-01 after the due date due to portal error. The court found the petitioner acted bonafide in promptly complaining to GSTN after missing the 12.08.2018 deadline, facing potential ITC loss of Rs. 5 lakh. While acknowledging the Commissioner's power under Rule 40(1)(b) of JGST Rules 2017 to extend time limits, the court directed the petitioner to approach the Commissioner, State Taxes for time extension consideration, which should be decided according to law. Case-Laws GST Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433156