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2022 (11) TMI 591 - HC - GSTSeeking to accept the FORM GST ITC 02A either by opening the common portal or by accepting it in the physical form or to allow the transfer of credit through GSTR-3B Returns - transfer of credit - Rule 41 A of the Central Goods and Services Tax Rules, 2017 - HELD THAT - The time is still available, since the new registration certificate is on 21.06.2022 and the petitioner had attempted to file on 20.07.2022 and the period of limitation would be over the next day only. But the petitioner could not file the said form within 30 days because the portal did not allow the petitioner to upload the same. Therefore, this Court is of the considered opinion that the petitioner is entitled to the relief. The petitioner is directed to submit a fresh petition before IT Grievance Redressal Committee. Petition disposed off.
Issues:
- Acceptance of FORM GST ITC 02A by the respondent - Transfer of credit through GSTR-3B Returns - Portal restrictions on filing prescribed form within specified time limit Analysis: 1. Acceptance of FORM GST ITC 02A by the respondent: The petitioner, a Registered Assessee under the GST Act, sought a writ of Mandamus directing the respondent to accept FORM GST ITC 02A for transferring a credit of Rs.72,44,300 to a new registration obtained for an additional place of business. The petitioner had availed Input Tax Credit on capital goods purchased at the new place of business and attempted to file the form within the 30-day limitation period. The respondent argued that the portal disabled options as the petitioner filed on the last day. The Court noted that the petitioner's attempt was within the time limit, but the portal restrictions prevented filing. Relying on a judgment from the High Court of Rajasthan, the Court held the petitioner entitled to relief and directed submission to the IT Grievance Redressal Committee for consideration and orders within six weeks. 2. Transfer of credit through GSTR-3B Returns: The petitioner's case involved transferring credit to a new registration in accordance with Rule 41A of the Central Goods and Services Tax Rules, 2017. Despite attempting to file the required form within the stipulated time frame, the portal restrictions hindered the process. The Court acknowledged the petitioner's compliance with the time limit and directed the IT Grievance Redressal Committee to address the petitioner's claim promptly, aligning with the precedent set by the High Court of Rajasthan in a similar matter. 3. Portal restrictions on filing prescribed form within specified time limit: The petitioner faced challenges in filing FORM GST ITC 02A due to portal limitations, even though the attempt was made within the 30-day period following the new registration. The Court recognized the technical issue faced by the petitioner and emphasized the importance of enabling a smooth transfer process for Input Tax Credit as prescribed by the rules. By directing the petitioner to approach the IT Grievance Redressal Committee, the Court aims to ensure a fair consideration of the petitioner's claim and timely resolution in line with legal precedents. This detailed analysis of the judgment highlights the issues related to the acceptance of FORM GST ITC 02A, transfer of credit through GSTR-3B Returns, and portal restrictions faced by the petitioner, culminating in the Court's directive for further proceedings before the IT Grievance Redressal Committee.
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