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2023 (9) TMI 395 - ALLAHABAD HIGH COURTMigration from Composition Scheme to regular scheme of GST payment - Permission to petitioner to file ITC-01 FORM to avail its eligible ITC or input lying on the stock as on date - direction to condone the delay - HELD THAT:- Reliance placed upon two decisions of the Gujarat High Court in M/s Pradip Chemanlal Mevada vs. Union of India [2020 (1) TMI 1169 - GUJARAT HIGH COURT] and Ezzy Electricals Vs. State of Gujarat [2022 (2) TMI 946 - GUJARAT HIGH COURT] wherein the petitions were disposed of by directing the respondents to do the needful and see to it that the petitioner is able to claim the Input Tax Credit by uploading the Form ITC-01. The case of the petitioner is on the same footing as the petitioners before the Gujarat High Court - the petitioner is equally circumstanced and is entitled to the relief as has been granted by the Gujarat High Court to the petitioners before it particularly in view of the fact that no contrary case law has been cited by the counsel for the respondents. The writ petition is disposed of by directing the respondents to do the needful and ensure that the writ petitioner is permitted to upload the Form ITC-01 so as to enable him to claim the Input Tax Credit worth Rs. 31,18,718/- as stated in para 13 of the writ petition) under Section 18 (1) (c) of the Act.
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