9911796707
TMI Blog2023 (1) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... ermitted. Proviso to Rule 40(1)(b) of JGST Rules, 2017, brought into force with effect from 01.07.2017 vide Notification dated 18.08.2017 bearing S.O. No. 64, issued by the Commercial Taxes Department, does confer the power upon the Commissioner of State Tax to extend the time limit - Respondents have interpreted the proviso as being a power conferred upon the Commissioner, State Tax for extension of time in a class of cases in general and not confined to the individual taxpayer, though no such restriction is apparently made out in the enabling provisions. The petitioner should approach the Commissioner, State Taxes with a request for extension of time limit for submission of Form GST ITC-01, which may be considered in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplaint raised by him through representations dated 13th August 2018 and 14th August 2018 to file ITC-01 in order to switch over from the composition scheme to a regular dealer, has been resolved by GSTN. However, in absence of extension of time by the Commissioner, State Tax i.e. the competent authority in terms of Rule 40 of the JGST Rules, 2017, petitioner has not been able to file ITC01 to switch over as a regular dealer. Learned counsel for the State Mr. Ashok Kr. Yadav, Sr.S.C.-I and learned counsel for the GSTN Mr. P.A.S. Pati both seek two weeks time to obtain necessary instructions. In case the contention of the petitioner is correct, the Commissioner, State Tax (respondent no.2) may, in the meantime, consider the request of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities relying upon the letter dated 16.11.2022 of the State Nodal Officer for ITGRC, Commercial Taxes Department, Government of Jharkhand addressed to the Chairman, IT Grievance Redressal Committee, GSTN, New Delhi by making a statement at Para-16 that no such mail has been received by the concerned office till date. The said e-mail ID has been discontinued since February 2020 (as notified vide GST Council Secretariat OM dated 06.02.2020). It is the case of the GSTN that in the absence of technical glitches at GSTN s end, non-submission of Form GST ITC-01 within the prescribed time limit by the taxpayer is fatal to his claim for switching over from the Composition Scheme to the Normal Taxpayer Scheme. 6. It is the contention of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n who became eligible during the months of July, August and September 2017 to enable them to avail ITC under Sub-section (1) of Section 18 of J.G.S.T Act, 2017. 8. We have considered the submissions of learned counsel for the parties. The conspectus of facts borne from the records and briefly summarized in the foregoing paragraphs indicates the following positions. i. That the petitioner s e-mail dated 14.08.2018 regarding inability to submit Form GST ITC-01 due to technical glitches was responded by the GSTN vide e-mail dated 21.8.2018 (Annexure-R2 to the rejoinder affidavit) stating that the issue was resolved. ii. Stand of the Respondent State Tax Authorities in their counter affidavit dated 19.11.2022 indicates that the Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid. Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner. Respondents have interpreted the proviso as being a power conferred upon the Commissioner, State Tax for extension of time in a class of cases in general and not confined to the individual taxpayer, though no such restriction is apparently made out in the enabling provisions. 10. In the aforesaid facts and circumstances, we are of the considered view that the petitioner should approach the Commissioner, State Taxes with a request for extension of ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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