2022 (2) TMI 654

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....small size taxpayer and was eligible for composition scheme under Section 10 of the G.S.T. Act. The writ applicant was registered under the said scheme till 31st March 2018. The writ applicant decided to opt out of the composition scheme w.e.f. 1st April 2018. In such circumstances, the writ applicant filed the necessary Form GST CMP - 04 on 31st March 2018. 3 Once a person ceases to pay tax under the composition scheme, as envisaged under Section 10 of the G.S.T. Act, he becomes entitled to claim an Input Tax Credit of the goods held in stock as on the date of transition by virtue of Section 18(1)(c) of the G.S.T. Act. 4 The conditions for claim of such Input Tax Credit are stipulated in Rule 40 of the Central / Gujarat Goods and Service....

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....or filing ITC-01 for a period of 30 days from the date of publication of notification for taxpayers who has filed application in FORM GST CMP- 04 between 02.03.2018 and 31.03.2018. As claimed, the petitioner was unable to file ITC-01 form due to technical glitches of the GST portal. The screen shot was submitted by the taxpayer for Technical glitches, which is already at Annexure-C (pg. no.19). 6. I say and submit that as per technical analysis, the ITC-01 logs of the petitioner (GSTN 24AAOPL0729PIZ9) along with the screen shot of annexed as Annexure-C of page 19 of the writ petitioner were examined in GSTN. No technical glitches of the GST portal were observed in petitioner's case. From the screen shot annexed by the petitioner, it is o....