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TMI Blog2022 (2) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... writ applicant that since 24th September 2018, for not less than 15 times, he requested the concerned authority to look into the matter and permit him to upload the Form ITC 01. however, till this date, the concerned authority has not said anything in that regard - We have been able to understand the stance of the respondent No.5 as above. However, the question is whether all the doors are closed for the writ applicant for all times to come? Is there any scope still for the authority to permit the writ applicant to upload the Form ITC 01 for the purpose of claiming the refund towards the Input Tax Credit. The amount which could have been refunded at the relevant point of time is approximately ₹ 5 Lakh. The respondents, more pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions for claim of such Input Tax Credit are stipulated in Rule 40 of the Central / Gujarat Goods and Services Tax Rules, 2017. 5 It is not in dispute that for the purpose of claiming an Input Tax Credit under Section 18(1)(c) of the G.S.T. Act, a Form GST ITC 01 should have been filed within 30 days from the date of becoming eligible to avail the Input Tax Credit or within such time period, as may be extended by the Commissioner. 6 Prima facie, it appears that the writ applicant was not in a position to operate the GST Portal on account of some technical issues. The writ applicant did tried to upload the Form ITC 01 on the basis of the Notification dated 17th September 2018 i.e. well within the extended time limit. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... technical glitches of the GST portal were observed in petitioner s case. From the screen shot annexed by the petitioner, it is observed that the petitioner used the wrong offline tool for filing of ITC-01. GSTN : 24AAOPL0729P1Z9 with Legal Name : KURBANHUSAN ABDRAALI LAXMIDHAR is an active taxpayer on the GST Portal from 1st July 2017. The petitioner opted out of composition on 31st March 2018. 7. As per the screenshot provided by the petitioner at Annexure-C of the writ petition, the petitioner was using the offline Tool with version Number Release 2.2.3 which was last updated on 10/04/2018. On the same screenshot GSTR Returns has also been stated on top which shows that the offline utility was for filing returns and not IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and circumstances of the case, we expect the respondents, more particularly, the respondent No.5 to find out some via media by which the writ applicant is able to upload the Form once again and seek refund. Prima facie, we are of the view that it will be too much at this point of time to tell the writ applicant that as he was not in a position to operate the portal properly, he should now forget to seek any refund. We expect the respondents to try to find out some way having regard to the peculiar facts and circumstances of the case. We request Mr. Sharma, the learned A.G.P. to speak to the respondents in this regard and revert to us by the next date of hearing. 11 Post the matter on 16th February 2022 on top of the Board. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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