TMI Blog2022 (2) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... he capacity of the department itself to resolve the controversy and see to it that the needful is done - Mr. Uchit Sheth, the learned counsel appearing for the writ applicant is right in his submission that had the department at the earliest point of time brought to the notice of his client about wrong offline tool being used by the writ applicant, then probably, something could have been worked out. The respondents are directed to do the needful and see to it that the writ applicant is able to claim the Input Tax Credit by uploading the Form ITC 01. Let this exercise be undertaken at the earliest and completed within six weeks from the date of receipt of the writ of this order - application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 13091 of 2020 - - - Dated:- 16-2-2022 - HONOURABLE MR. JUSTICE J.B. PARDIWALA AND HONOURABLE MS. JUSTICE NISHA M. THAKORE Appearance: MR UCHIT N SHETH(7336) for the Petitioner(s) No. 1 MR UTKARSH R SHARMA(6157) for the Respondent(s) No. 5 NOTICE SERVED for the Respondent(s) No. 1,2,3,4 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G.S.T. Act. 4 The conditions for claim of such Input Tax Credit are stipulated in Rule 40 of the Central / Gujarat Goods and Services Tax Rules, 2017. 5 It is not in dispute that for the purpose of claiming an Input Tax Credit under Section 18(1)(c) of the G.S.T. Act, a Form GST ITC 01 should have been filed within 30 days from the date of becoming eligible to avail the Input Tax Credit or within such time period, as may be extended by the Commissioner. 6 Prima facie, it appears that the writ applicant was not in a position to operate the GST Portal on account of some technical issues. The writ applicant did tried to upload the Form ITC 01 on the basis of the Notification dated 17th September 2018 i.e. well within the extended time limit. However, an error report was generated on the portal and the writ applicant was unable to file such Form. 7 It is the case of the writ applicant that since 24th September 2018, for not less than 15 times, he requested the concerned authority to look into the matter and permit him to upload the Form ITC 01. however, till this date, the concerned authority has not said anything in that regard. 8 Mr. Utkarsh Sharma, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pparent from the screen shot provided as AnnexureC of the writ petitioner that the petitioner was using, the Returns Offline Tool Version 2.2.3. No technical glitches of the GST portal were found with the summary reported by the petitioner. In view of the above, no technical glitches of the GST portal were found in this matter. The copy of the relevant screen shots of the software are annexed herewith and marked as Annexure-I colly. 9. We have been able to understand the stance of the respondent No.5 as above. However, the question is whether all the doors are closed for the writ applicant for all times to come? Is there any scope still for the authority to permit the writ applicant to upload the Form ITC 01 for the purpose of claiming the refund towards the Input Tax Credit. The amount which could have been refunded at the relevant point of time is approximately ₹ 5 Lakh. 10. In the peculiar facts and circumstances of the case, we expect the respondents, more particularly, the respondent No.5 to find out some via media by which the writ applicant is able to upload the Form once again and seek refund. Prima facie, we are of the view that it will be too much at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority concerned was unable to upload the ITC 01. The authority, thereafter, inquired with the E.D.P. Cell Gujarat as to what can be done in the matter. The E.D.P. Cell Gujarat, in turn, asked the Assistant Commissioner to inform the GSTN through a Nodal Officer. The Assistant Commissioner informed the Nodal Officer. However, nothing could be worked out. 4. To a certain extent, the writ applicant also is at fault because while trying to upload the Form ITC 01, it appears that a wrong offline tool was used. It is evident from the affidavit-in-reply filed by the department. We quote the relevant averments made in the affidavit-in-reply filed on behalf of the respondent No.5: 5.1 I say and submit that the primary issue involved in the petition is that the petitioner opted out of the composition scheme w.e.f. 1.4.2018. The petitioner tried to upload form ITC-01 on 17.09.2018. Notification No.42/2018-Central Tax dated 04.09.2018 extended the time limit for filing ITC-01 for a period of 30 days from the date of publication of notification for taxpayers who has filed application in FORM GST CMP04 between 02.03.2018 and 31.03.2018. As claimed, the petitioner was unable to fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department itself to resolve the controversy and see to it that the needful is done. 6. Mr. Uchit Sheth, the learned counsel appearing for the writ applicant is right in his submission that had the department at the earliest point of time brought to the notice of his client about wrong offline tool being used by the writ applicant, then probably, something could have been worked out. 7. Be that as it may, it is for the respondents now to do the needful and ensure that the writ applicant is permitted to upload the Form ITC 01 so as to enable him to claim the Input Tax Credit worth ₹ 5 lakh approximately under Section 18(1)(c) of the Act. Mr. Sharma has ensured this Court that the needful shall be done at the earliest. 8. We direct the respondents to do the needful and see to it that the writ applicant is able to claim the Input Tax Credit by uploading the Form ITC 01. Let this exercise be undertaken at the earliest and completed within six weeks from the date of receipt of the writ of this order. One copy of this order shall be furnished at the earliest to Mr. Sharma for its onward communication. 9. With the aforesaid, this writ application stands disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
