TaxTMI 
TaxTMI 
2023 (1) TMI 903
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....sel for the parties. 2. Petitioner could not make a switch over from the Composition Scheme under which it was registered, to a regular dealer as according to him, the refund Form GST ITC-01 could not be filed within the due date i.e. 12.08.2018 reckoning the period from 12.07.2018 i.e. the last date for submission of the Form GST ITC-01. Permission was granted on 17.07.2018 by the Jurisdictional Officer of the State Tax to switch over from Composition Scheme to a regular dealer. That is why the petitioner has approached this Court with a prayer for directing the Respondent to give permission to the petitioner to submit Form GST ITC-01 after due date as there was error in the portal on the due date for submission of Form GST ITC-01 in rela....
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....axpayer / Regular Dealer, as per Rule 40 (1) of JGST Rules, 2017 as technical glitches and error message was shown on the portal when the taxpayer was filing ITC-01 within the prescribed time limit. 5. The GSTN has thereafter filed an affidavit, stating in categorical terms that no technical glitches was established at the GSTN's end. Though the taxpayer had saved some invoices on 12.08.2018 but he had not submitted Form GST ITC-01 for filing the same. According to the GSTN, portal was functioning fine during the period 12.07.2018 to 12.08.2018 which has been substantiated from the submission of other forms smoothly as indicated at Para-9. According to the learned counsel for the GSTN, Form GST ITC-01 was to be filed within 30 days of beco....
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....l on 13.08.2018 and 14.08.2018. It was also responded by the GSTN vide Annexure-R/2 dated 21.08.2018. As such, since the proviso to Rule 40(1) (b) of J.G.S.T Rules, 2017 permits extension of time limit by the Commissioner of State Tax, petitioner may be allowed to submit Form GST ITC-01 by directing the Commissioner of State Tax to exercise the power conferred upon him under Proviso to Rule 40(1) (b) as it is one of the fit case to do so. 7. Learned counsel for the Respondent State has supported the communication made to the GSTN by the State Nodal Officer on 16.11.2022. It is submitted that since there was no technical glitches at the GSTN's end, power under section 40 (1) (b) cannot be exercised in individual case of the petitioner as th....
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....titioner was bonafide and prompt in making complaint to the GSTN on failing to submit form GST ITC-01 just after the prescribed date i.e. 12.08.2018. In that event, as per the petitioner, he loses ITC to the tune of Rs. 5.00 lakh if such switch over is not 4. permitted. Proviso to Rule 40(1)(b) of JGST Rules, 2017, brought into force with effect from 01.07.2017 vide Notification dated 18.08.2017 bearing S.O. No. 64, issued by the Commercial Taxes Department, does confer the power upon the Commissioner of State Tax to extend the time limit. The instant rule is quoted hereunder: "2 (iii) in rule 40, with effect from the 1st day of July 2017, in sub-rule (1), for clause (b), the following shall be substituted namely:- (b) the registered p....