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2022 (11) TMI 591 - HC - GSTSeeking to accept the FORM GST ITC 02A either by opening the common portal or by accepting it in the physical form or to allow the transfer of credit through GSTR-3B Returns - transfer of credit - Rule 41 A of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The time is still available, since the new registration certificate is on 21.06.2022 and the petitioner had attempted to file on 20.07.2022 and the period of limitation would be over the next day only. But the petitioner could not file the said form within 30 days because the portal did not allow the petitioner to upload the same. Therefore, this Court is of the considered opinion that the petitioner is entitled to the relief. The petitioner is directed to submit a fresh petition before IT Grievance Redressal Committee. Petition disposed off.
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