https://www.taxtmi.com/caselaws?id=755814 Rule 40(1)(b) of the West Bengal GST Rules permits filing Form GST ITC-01 within 30 days of withdrawal from the composition scheme and also allows extension of time by notification. A two-day delay, explained by reliance on a chartered accountant and accepted on facts, could not be rejected on the mistaken premise that no condonation power existed. The statutory authority to extend time had to be given effect, so the delay was condonable and the taxpayer was entitled to upload Form GST ITC-01. en-us Thu, 11 Jul 2024 00:00:00 +0530 Mon, 05 May 2025 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755814 Rule 40(1)(b) of the West Bengal GST Rules permits filing Form GST ITC-01 within 30 days of withdrawal from the composition scheme and also allows extension of time by notification. A two-day delay, explained by reliance on a chartered accountant and accepted on facts, could not be rejected on the mistaken premise that no condonation power existed. The statutory authority to extend time had to be given effect, so the delay was condonable and the taxpayer was entitled to upload Form GST ITC-01. Case-Laws GST Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755814