https://www.taxtmi.com/caselaws?id=760071 Bombay HC set aside show cause notice for reversal of ITC worth Rs. 18,30,58,995 where petitioner failed to file GST ITC-02 form electronically as required under Section 18(3) CGST Act and Rule 41 CGST Rules. Court held that GST portal was non-functional during relevant period, making electronic filing impossible. Since transferor manually filed form within stipulated 30 days and department's technical issues prevented electronic compliance, petitioner could not be faulted. Court directed respondents to consider manually filed forms expeditiously, emphasizing departmental technicalities should not defeat statutory rights. en-us Tue, 08 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760071 Bombay HC set aside show cause notice for reversal of ITC worth Rs. 18,30,58,995 where petitioner failed to file GST ITC-02 form electronically as required under Section 18(3) CGST Act and Rule 41 CGST Rules. Court held that GST portal was non-functional during relevant period, making electronic filing impossible. Since transferor manually filed form within stipulated 30 days and department's technical issues prevented electronic compliance, petitioner could not be faulted. Court directed respondents to consider manually filed forms expeditiously, emphasizing departmental technicalities should not defeat statutory rights. Case-Laws GST Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760071