2020 (1) TMI 1169 - HC - GST

Filing of form GST ITC-01 - input tax credit - Section 18 of the CGST and GGST Acts, 2017 - HELD THAT - This writ application is disposed off with a direction to the Joint Commissioner of State Tax, Mahesana Division, Mahesana to immediately look into the request made by the writ applicant to upload ITC-01 vide representation dated 13th January 2020 at Annexure 'N' to this petition and also look into the communication dated 18th October 2019 referred to above of the office of the Commissioner, Central GST Gandhinagar. The Joint Commissioner of State Tax is, accordingly, directed to take an appropriate decision in this regard and communicate the same to the writ applicant within two weeks from the date of receipt of the writ of this order. Application disposed off.

Summary

Issues:
- Claiming input tax credit under CGST and GGST Acts
- Consideration of bonafide intentions of the petitioner
- Deprivation of vested rights due to a bonafide error
- Coercive measures against the petitioner
- Seeking appropriate relief from the court

Claiming Input Tax Credit under CGST and GGST Acts:
The writ applicant sought relief to file Form GST ITC-01 to claim input tax credit as per Section 18 of the CGST and GGST Acts. The High Court noted a communication from the office of the Commissioner, Central GST Gandhinagar, advising the applicant to approach the nodal officer of SGST for technical issues related to the common portal. The court directed the Joint Commissioner of State Tax, Mahesana Division, to consider the applicant's request to upload ITC-01 and make a decision within two weeks.

Consideration of Bonafide Intentions:
The applicant requested the court to consider their bonafide intentions and grant the input tax credit claim. The court acknowledged the applicant's written request to the Joint Commissioner of State Tax and directed the official to review the matter promptly. The court emphasized the importance of considering bonafide intentions and ensuring that the applicant's rights are not deprived due to errors.

Deprivation of Vested Rights Due to a Bonafide Error:
The applicant raised concerns about potential deprivation of vested rights due to a bonafide error by their accountant. The court instructed the Joint Commissioner of State Tax to examine the applicant's representation and the previous communication from the Central GST Gandhinagar office. The court's directive aimed to prevent any unjust deprivation of the applicant's rights based on genuine mistakes.

Coercive Measures Against the Petitioner:
To safeguard the applicant from any coercive measures by the respondents, the court directed that no such actions should be taken until the final disposal of the petition. This directive aimed to protect the applicant from any undue pressure or enforcement actions while the matter was being resolved judicially.

Seeking Appropriate Relief from the Court:
In addition to specific directives, the applicant sought various reliefs, including writs, orders, directions, and any other appropriate relief deemed fit by the court. The court disposed of the writ application after issuing the necessary directions to the Joint Commissioner of State Tax, emphasizing prompt action and communication with the applicant. The court allowed direct service and permitted the applicant to seek costs and incidental expenses related to the application.

This detailed analysis of the judgment highlights the key issues addressed by the High Court in response to the writ application concerning input tax credit claims and related considerations under the CGST and GGST Acts.