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2022 (3) TMI 1304 - RAJASTHAN HIGH COURTTransfer of unutilized Input tax credit to new registration - unable to submit Form GST ITC- 02A online - grievance in this writ petition is that the Form GST ITC-02A was not available on the GSTN Portal for the entire period of 30 days from the registration of its separate business verticals - HELD THAT:- The fact regarding the petitioner having raised the issue with the GST Helpdesk within the period of 30 days, is manifested from the response mail dated 21.05.2019 sent by GST Helpdesk to the petitioner pursuant to raising of this grievance vide ticket No.201905145915528. The petitioner submitted the manual Form GST ITC-02A to the Deputy Commissioner, CTO Ward, A-Circle Udaipur within the outer limit of 30 days as is evident from the letter dated 14.05.2019 (Annexure-2). The impugned action whereby, the respondents have failed to acknowledge and transfer the input tax credit to the tune of ₹ 2,58,03,590/- accruing to the petitioner pursuant to the registration of its new business unit in accordance with Rule 41A of the GST Rules, is grossly illegal, arbitrary and unjust - the respondents are directed to regularise the input tax credit in favour of the petitioner as per entitlement - petition allowed.
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