TaxTMI 
TaxTMI 
2023 (9) TMI 395
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.... ORDER Heard Shri Pranjal Shukla, learned counsel for the petitioner and Shri Ankur Agarwal learned counsel for State respondents. The writ petition has been filed seeking issuance of a writ of Mandamus commanding the respondent authorities to condone the delay and permit the petitioner to file ITC-01 FORM to avail its eligible ITC or input lying on the stock as on date. A further prayer command....
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....ital goods held by it on the date of the withdrawal and furnish statement within 30 days in form GST ITC-01 on the common portal. However due to technical glitches on the GST Portal the petitioner was unable to file the ITC-01 FORM to avail the eligible ITC as per Section 18 (1) (c) of the SGST Act, 2017. It is also submitted that the petitioner has complied with the provisions of Rule 40 (1) (b) ....
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.... uploading the Form ITC-01. Learned counsel for the petitioner has urged that similar relief may also be granted to the petitioner. Shri Ankur Agarwal learned counsel for the respondents in opposition to the writ petition submits that admittedly the delay has occasioned at the instance of the petitioner and he may not be entitled to the benefits as claimed. He however does not dispute the indulge....