TaxTMI 
TaxTMI 
2022 (2) TMI 946
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....y be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ or order directing the respondents to allow the petitioner to upload Form GST ITC-01 on the online portal for claiming input tax credit under Section 18(1)(c) of the GST Acts; B. In the alternative this Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the respondents to grant input tax credit under Section 18(1)(c) of the GST Acts to the petitioner in any other possible mode; C. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to direct the respondents to allow the petitioner to upload Form GST I....
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....conditions for claim of such Input Tax Credit are stipulated in Rule 40 of the Central / Gujarat Goods and Services Tax Rules, 2017. 5 It is not in dispute that for the purpose of claiming an Input Tax Credit under Section 18(1)(c) of the G.S.T. Act, a Form GST ITC - 01 should have been filed within 30 days from the date of becoming eligible to avail the Input Tax Credit or within such time period, as may be extended by the Commissioner. 6 Prima facie, it appears that the writ applicant was not in a position to operate the GST Portal on account of some technical issues. The writ applicant did tried to upload the Form ITC - 01 on the basis of the Notification dated 17th September 2018 i.e. well within the extended time limit. However, an....
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....tches of the GST portal were observed in petitioner's case. From the screen shot annexed by the petitioner, it is observed that the petitioner used the 'wrong offline tool' for filing of ITC-01. GSTN : 24AAOPL0729P1Z9 with Legal Name : KURBANHUSAN ABDRAALI LAXMIDHAR is an active taxpayer on the GST Portal from 1st July 2017. The petitioner opted out of composition on 31st March 2018. 7. As per the screenshot provided by the petitioner at Annexure-C of the writ petition, the petitioner was using the offline Tool with version Number Release 2.2.3 which was last updated on 10/04/2018. On the same screenshot "GSTR Returns" has also been stated on top which shows that the offline utility was for filing returns and not ITC-01. Further, the cu....
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...., we expect the respondents, more particularly, the respondent No.5 to find out some via media by which the writ applicant is able to upload the Form once again and seek refund. Prima facie, we are of the view that it will be too much at this point of time to tell the writ applicant that as he was not in a position to operate the portal properly, he should now forget to seek any refund. We expect the respondents to try to find out some way having regard to the peculiar facts and circumstances of the case. We request Mr. Sharma, the learned A.G.P. to speak to the respondents in this regard and revert to us by the next date of hearing. 11. Post the matter on 16th February 2022 on top of the Board." 2. Today, when the matter was taken up fo....
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....urther action will be taken from their end. Place : Date : 11/10/2019 sd/- Veraval (V.B. Prajapati) Assistant Commissioner of State Tax Unit - 87, Veraval." 3. It appears on plain reading of the aforesaid that the department tried to upload the ITC - 01, but due to technical glitch in the GSTN portal, the authority concerned was unable to upload the ITC - 01. The authority, thereafter, inquired with the E.D.P. Cell Gujarat as to what can be done in the matter. The E.D.P. Cell Gujarat, in turn, asked the Assistant Commissioner to inform the GSTN through a Nodal Officer. The Assistant Commissioner informed the Nodal Officer. However, nothing could be worked out. 4. To a certain extent, the writ applicant also is at fault because wh....
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..... The petitioner opted out of composition on 31st March 2018. 7. As per the screenshot provided by the petitioner at Annexure-C of the writ petition, the petitioner was using the offline Tool with version Number Release 2.2.3 which was last updated on 10/04/2018. On the same screenshot "GSTR Returns" has also been stated on top which shows that the offline utility was for filing returns and not ITC01. Further, the current version of the ITC-01 offline tool available on the GST portal is ITC_Offline_v1.0 released on 12th January, 2018. The numbering of versions of offline tool is always incremental on the GST portal. The current version of the ITC 01 tool is v1.0, therefore, the previous version cannot be greater than v1.0. It is evident f....