Home Case Index All Cases GST GST + HC GST - 2023 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 903 - JHARKHAND HIGH COURTSeeking permission to the petitioner to submit Form GST ITC-01 after due date as there was error in the portal on the due date - HELD THAT:- Petitioner was bonafide and prompt in making complaint to the GSTN on failing to submit form GST ITC-01 just after the prescribed date i.e. 12.08.2018. In that event, as per the petitioner, he loses ITC to the tune of Rs. 5.00 lakh if such switch over is not permitted. Proviso to Rule 40(1)(b) of JGST Rules, 2017, brought into force with effect from 01.07.2017 vide Notification dated 18.08.2017 bearing S.O. No. 64, issued by the Commercial Taxes Department, does confer the power upon the Commissioner of State Tax to extend the time limit - Respondents have interpreted the proviso as being a power conferred upon the Commissioner, State Tax for extension of time in a class of cases in general and not confined to the individual taxpayer, though no such restriction is apparently made out in the enabling provisions. The petitioner should approach the Commissioner, State Taxes with a request for extension of time limit for submission of Form GST ITC-01, which may be considered in accordance with law - Petition disposed off.
|