2022 (11) TMI 591

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....ioner : Mrs.Radhika Chandra Sekhar For the Respondent : Mr.N.Dilip Kumar Senior Standing Counsel Assisted by K.Prabu, Junior Standing Counsel ORDER This writ petition is filed for a writ of Mandamus directing the respondent to accept the FORM GST ITC 02A either by opening the common portal or by accepting it in the physical form or to allow the transfer of credit through GSTR-3B Returns a....

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....iled Input Tax Credit on such capital goods up to the month of June 2022. The petitioner decided to obtain separate registration for its 11th additional place of business. 3. The Registration Certificate was issued on 21.06.2022. Simultaneously, the 11th additional place of business was removed from the list of additional places of business under the existing registration. After obtaining the n....

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....udgment rendered by High Court of Rajasthan in the case of Pacific Industries Limited Vs Union of India reported in (2022) 61 GSTL 592, wherein the same issued is dealt with. 5. The learned Senior Standing Counsel appearing for the respondent, on instruction, submitted that the petitioner had attempted to file on the last day of the 30 days period of limitation and hence the portal disabled the....