HC Granted Another Opportunity to Assessee to File Form GST ITC-01 Due to Glitches in GST Portal
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 29 December, 2024
Latest from Taxmann
Case Details: Mariya Agencies v. State Tax Officer - [2024] 169 taxmann.com 522 (Kerala)
Judiciary and Counsel Details
- Gopinath P., J.
-
Aji V. Dev, Kiran Ramachandran Nair, Alan Priyadarshi Dev & S. Sajeevan, Advs. for the Petitioner.
-
P.R. Sreejith, Adv. & Smt. Jasmin M.M., GP for the Respondent.
Facts of the Case
The petitioner, a registered supplier of electrical goods, transitioned from the Composition Scheme to the Regular Scheme under GST in April 2024. To claim ITC on closing stock, as provided under Section 18(1)(c) of the CGST/SGST Acts, the petitioner attempted to upload Form GST ITC-01 on the GST portal. Despite multiple efforts, technical glitches on the portal prevented the successful upload by the deadline of May 8, 2024. A complaint was lodged with the GST Help Desk on the final day, but no resolution was provided.
High Court Held
The High Court noted that evidence confirmed the petitioner had made repeated attempts and filed a timely complaint regarding the portal issues. The Court held that the failure of the Help Desk to address the technical glitches was beyond the petitioner’s control and that denying ITC on this basis was unjust.
Therefore, the Court directed the authorities to enable the GST portal, allowing the petitioner to upload Form GST ITC-01. The petitioner was granted one week from the portal’s reactivation to complete the filing.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
