TaxTMI 
TaxTMI 
2022 (3) TMI 1304
X X X X Extracts X X X X
X X X X Extracts X X X X
....sailing the action of the respondent GST Department whereby, the petitioner was deprived from submitting the Form GST ITC- 02A online and as a consequence, the petitioner was deprived from availing the Input Tax Credit to the tune of Rs. 2,58,03,590/- through Form GSTR-3B. 2. Brief facts relevant and essential for disposal of the writ petition are noted herein below: The petitioner is a registered dealer under the GST regime having two industrial units registered in Udaipur. The Union of India prescribed Form GST ITC-02A under the Central Goods and Service Tax Rules, 2017 (hereinafter referred to 'as the Rules of 2017') which had to be submitted/uploaded on the portal of the Goods and Service Tax Network (hereinafter referred to as 't....
X X X X Extracts X X X X
X X X X Extracts X X X X
....thin a month of obtaining the new registration as per Section 25(2) of the GST Act so that the unutilised input tax credit could be transferred from the previously registered unit to the newly registered unit of the assessee. Rule 41A reads as below: "Rule 41A: Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory. (1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a perio....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Udaipur on 14.05.2019 but the same was not accepted. The petitioner claims to be suffering immense financial difficulty on account of not being able to use the unutilised input tax credit of GST to fulfill the tax liability of the new business registration. The petitioner also raised this issue with the GST Helpdesk and a ticket No.201905145915528 was issued to it on 14.05.2019. In response to this ticket, the petitioner was forwarded a tutorial link. However, this tutorial link was regarding filing of the Form GST ITC-02 and not Form GST ITC-02A. The petitioner submitted another letter to the Deputy Commissioner, CTO Ward, A-Circle Udaipur raising an issue regarding Form GST ITC-02A and the steps taken by the petitioner to submit the said....
X X X X Extracts X X X X
X X X X Extracts X X X X
....missioner, CTO Ward, A-Circle Udaipur within the outer limit of 30 days as is evident from the letter dated 14.05.2019 (Annexure-2). 6. Shri Saraswat, learned counsel representing the respondent GST Department, vehemently and fervently opposed the submissions advanced by petitioner's counsel. However, he too was not in a position to dispute the fact that Form GST ITC-02A was not available on the GSTN Portal within the stipulated period of 30 days from the date of registration of the petitioner's new business vertical and hence, the petitioner was genuinely and bonafidely prevented from uploading the same. It was also not disputed that the petitioner manually submitted the form to the to the Deputy Commissioner, CTO Ward, A-Circle Udaipur....