https://www.taxtmi.com/caselaws?id=763921 Where a taxpayer shifting from the Composition Scheme to the regular scheme makes a bona fide, timely attempt to file FORM GST ITC-01 but is prevented by portal-related technical difficulty, a further opportunity to upload the form may be directed so substantive input tax credit is not defeated by a procedural lapse. Repeated attempts and a timely complaint to the GST Help Desk supported the finding that the non-filing was attributable to technical glitch rather than deliberate default, and the portal was directed to be enabled for filing. If the form is filed within the permitted period after enabling, input tax credit is not to be denied merely because the earlier deadline was missed. en-us Tue, 05 Nov 2024 00:00:00 +0530 Fri, 04 Jul 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763921 Where a taxpayer shifting from the Composition Scheme to the regular scheme makes a bona fide, timely attempt to file FORM GST ITC-01 but is prevented by portal-related technical difficulty, a further opportunity to upload the form may be directed so substantive input tax credit is not defeated by a procedural lapse. Repeated attempts and a timely complaint to the GST Help Desk supported the finding that the non-filing was attributable to technical glitch rather than deliberate default, and the portal was directed to be enabled for filing. If the form is filed within the permitted period after enabling, input tax credit is not to be denied merely because the earlier deadline was missed. Case-Laws GST Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763921