TaxTMI 
TaxTMI 
2022 (2) TMI 946
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....f 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 ITC-01 on the online portal for claiming input tax credit under Section 18(1)(c) of the GST Acts; D. Ex parte ad interim relief in terms of prayer C may kindly be granted. E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever pray." 2. We need not delve much into the facts of this litigation as our order dated 2nd February 2022 makes the picture abundantly clear. The order reads thus: "1 We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned A.G.P. appearing for the respondents. 2 The controversy in the present litigation appears to be in a narrow compass. The writ applicant is a proprietary....
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....s 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 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 10/0....
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.... 2. Today, when the matter was taken up for further hearing, Mr. Utkarsh Sharma, the learned A.G.P. submitted that the department would definitely do the needful and see to it that the writ applicant is able to upload the Form ITC - 01 for the purpose of claiming the Input Tax Credit. Our attention was drawn to one communication between the writ applicant and the Assistant Commissioner of State Tax, Unit - 87, Veraval. It reads thus: "SR.NO./AC-87/VERAVAL/GSTN/2019-20/NO.4120/21 Date: 11/10/2019 To, Ezzy Electricals, Pro. Kurban Hussain Zaveri Bazar Veraval - 362265. GSTN:24AAOPL0729PIZ9 Sub : Regarding submission of I.T.C. 01. Ref : 1) Your Letter I/w No. 1339 dated : 24/09/2018 2) Your Letter I/w No.1403 dated : 05/10/2018] 3) Your Letter I/w No.1754 dated : 04/12/2018 4) Your Letter Reminder I/w No.2536 dated 06/03/2019. Sir, With reference to above subject, in this regard we have received your letter as per Ref. We are in receipt of ITC - 01 in C.D. and other record dated : 24/09/2018 as you were unable to upload ITC -01 due to technical error in GSTN portal. On receiving yo....
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....f 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 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 from the screen shot shared by the petitioner at Annexure-C that the offline tool which was being used by the petitio....