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2022 (3) TMI 1304 - HC - GSTTransfer of unutilized Input tax credit to new registration - unable to submit Form GST ITC- 02A online - grievance in this writ petition is that the Form GST ITC-02A was not available on the GSTN Portal for the entire period of 30 days from the registration of its separate business verticals - HELD THAT - The fact regarding the petitioner having raised the issue with the GST Helpdesk within the period of 30 days, is manifested from the response mail dated 21.05.2019 sent by GST Helpdesk to the petitioner pursuant to raising of this grievance vide ticket No.201905145915528. The petitioner submitted the manual Form GST ITC-02A to the Deputy Commissioner, CTO Ward, A-Circle Udaipur within the outer limit of 30 days as is evident from the letter dated 14.05.2019 (Annexure-2). The impugned action whereby, the respondents have failed to acknowledge and transfer the input tax credit to the tune of ₹ 2,58,03,590/- accruing to the petitioner pursuant to the registration of its new business unit in accordance with Rule 41A of the GST Rules, is grossly illegal, arbitrary and unjust - the respondents are directed to regularise the input tax credit in favour of the petitioner as per entitlement - petition allowed.
Issues:
Petitioner deprived of submitting Form GST ITC-02A online, Unable to avail Input Tax Credit, Availability of Form GST ITC-02A on GSTN Portal, Non-acceptance of manual submission, Financial difficulty faced by petitioner, Legal remedy sought through writ petition. Analysis: The petitioner, a registered dealer under the GST regime with two industrial units, approached the court challenging the respondent GST Department's action depriving them of submitting Form GST ITC-02A online. This form allowed the transfer of unutilized input tax credit to a newly registered unit within the same State. The petitioner faced difficulty as the form was not available on the GSTN Portal for the entire 30-day period from registration, leading to denial of transferring the credit to the new unit. Despite the petitioner's manual submission to the Deputy Commissioner, it was not accepted, causing financial hardship due to the inability to utilize the input tax credit for the new business's tax liability. The court noted that the respondent did not dispute the non-availability of Form GST ITC-02A on the GSTN Portal during the crucial period. The petitioner's counsel emphasized that the petitioner raised the issue with the GST Helpdesk within the stipulated time, as evidenced by the response mail and manual submission within the 30-day limit. The respondent's counsel, while opposing the petitioner's submissions, also acknowledged the unavailability of the form on the portal within the prescribed period, and the manual submission by the petitioner. Based on the admitted facts, the court found the respondent's failure to acknowledge and transfer the input tax credit amounting to ?2,58,03,590 to the petitioner's new business unit as per Rule 41A of the GST Rules, as illegal, arbitrary, and unjust. Consequently, the court allowed the writ petition, directing the respondents to regularize the input tax credit in favor of the petitioner, enabling them to avail the credit through the next GSTR-3B return. The stay application was also disposed of in the judgment.
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