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2022 (2) TMI 946 - GUJARAT HIGH COURTPermission to upload Form GST ITC-01 on the online portal - input tax credit under Section 18(1)(c) of the GST Acts - HELD THAT:- It appears on plain reading of the communication regarding submission of I.T.C. 01, that the department tried to upload the ITC – 01, but due to technical glitch in the GSTN portal, the authority 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 - 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. If the writ applicant is otherwise entitled to claim the Input Tax Credit under Section 18(1)(c) of the Act, a technical glitch in the portal should not deprive him of such a claim. It was within the 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.
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