9911796707
TMI Blog2024 (7) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the petitioner's attempt to upload such certificate. 2. The petitioner carries on business under the name and style of M/s Mobile Care and is registered under the provisions of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"). 3. It is the petitioner's case, that on 11th November, 2021, the petitioner had prayed for transfer of his GST file from the 'composition scheme' to the normal scheme by filing an online application. 4. It is also the petitioner's case that the respondents had duly sanctioned the same. Accordingly, the petitioner was required to file and upload input tax credit certificate within 30 days from 11th November, 2021. 5. It is contended that by reasons of pandemi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irection upon the Joint Commissioner Commercial Tax/the respondent no. 6, to pass a fresh order on the aforesaid application of the petitioner for condonation of delay, dated 17th December, 2021. 9. It is in pursuance to the aforesaid, that the Joint Commissioner of Commercial Tax has been pleased to dispose of the petitioner's application for condonation of delay by an order dated 1st April, 2022, thereby observing that having not come across any provision in the said Act or Rules which permitted him to condone the delay and he being a creature of the statute, and despite taking a lenient view was unable to condone the delay. On such ground, the petitioner's application was rejected. 10. Mr. Raha, learned advocate representing the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to as the "said Rules"). Since, the petitioner did not apply within the time specified, there is no scope to condone the delay. In support of his contention, Mr. Siddiqui has placed reliance on the judgment delivered by the Hon'ble Privy Council in the case of Maqbul Ahmad & Ors. v. Onkar Pratap Narain Singh & Ors., reported in AIR 1935 PC 85. 14. Mr. Kundolia, learned advocate enters appearance on behalf of the CGST authority and adopts the submissions made by Mr. Siddiqui. He submits that in the instant case there is no scope to condone the delay. 15. Having heard the learned advocates appearing for the respective parties and having considered the materials on record, it appears that the petitioner who is small businessman was depe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s being sought to be set up by the respondents that there is no provision for condonation of delay, I am of the view, that the respondents cannot be permitted to raise such defence having not challenged the order dated 9th March, 2022. In any event, the aforesaid defence set up by the respondents is misconceived as would appear from Rule 40 (1) (b) of the said Rules. To morefully appreciate the aforesaid provision, the same is extracted hereinbelow:- "(b)The registered person shall within a period of 30 days from the date of becoming eligible to avail an input tax credit under sub-section (1) of Section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf shall make a declaration, elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9th March, 2022. 18. Since, from the order dated 1st April, 2022 it would be apparent that the Joint Commissioner State Tax had accepted the explanation given by the petitioner and had found that the delay was condonable in the fact of the case, however, having not been identified any provision in the Act or Rules, he did not allow the application, I am of the view, that in the peculiar circumstances, this is a fit case for directing to the respondent authorities to condone delay and permit the petitioner to file Form GST ITC-01. For the said purpose, the respondents are directed to issue appropriate order/direction so that the return can be filed by the petitioner. 19. With the above observations and directions the writ petition stands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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