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TMI Blog2022 (3) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - D.B. Civil Writ Petition No. 12190/2019 - - - Dated:- 15-3-202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to seek separate registrations for multiple places of business. However, by effect of amendment dated 01.02.2019, a person having multiple business at different places became entitled to separate registrations for each location where his business verticals were being operated. As a single registration was permissible under the unamended provision, the tax liability and the input tax credit accrued to the said single registration. After coming into force of the amendment dated 01.02.2019, separate registrations as per location of business were allowed and accordingly, the tax liability as well as input tax credit would be calculated individually for each unit. Pursuant to this amendment, Rule 41A was introduced in the GST Rules of Center as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assets held by them at the time of registration. Explanation.- For the purposes of this sub-rule, it is hereby clarified that the value of assets means the value of the entire assets of the business whether or not input tax credit has been availed thereon. (2) The newly registered person (transferee) shall, on the common portal, accept the details so furnished by the registered person (transferor) and, upon such acceptance, the unutilised input tax credit specified in FORM GST ITC 02A shall be credited to his electronic credit ledger. 3 . The petitioner has raised a pertinent grievance in this writ petition that the Form GST ITC-02A was not available on the GSTN Portal for the entire period of 30 days from the registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner did not furnish the Form GST ITC-02A within the period of 30 days from the date of newly registered Unit i.e. 16.04.2019 and that the application submitted by the petitioner to the department was dated 11.06.2019 way past the time limit of 30 days. However, in the entire reply, the respondents have not disputed the pertinent assertion of the petitioner that the Form GST ITC-02A was not available on the GSTN Portal on the dates referred to in the writ petition. 5 . Shri Sanjay Jhanwar, Senior Advocate assisted by Ms. Sharda Agarwal, Advocate, vehemently and fervently urged that the admitted facts of the case make it clear that the petitioner was deprived of the opportunity to furnish the Form GST ITC-02A only for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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