9911796707
TMI Blog2024 (7) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... Although, the petitioner was required to make a declaration electronically on the common portal in Form GST ITC-01 within 30 days from the date of approval, it appears that there was a delay of 2 days. The fact that the petitioner was prevented from submitting his return within the time specified is not called in question by the authorities/ by the Joint Commissioner. In fact, the Joint Commissioner has accepted the explanation given by the petitioner. Although, a defence is being sought to be set up by the respondents that there is no provision for condonation of delay, the respondents cannot be permitted to raise such defence having not challenged the order dated 9th March, 2022. In any event, the aforesaid defence set up by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for transfer of his GST file from the composition scheme to the normal scheme by filing an online application. 4. It is also the petitioner s case that the respondents had duly sanctioned the same. Accordingly, the petitioner was required to file and upload input tax credit certificate within 30 days from 11th November, 2021. 5. It is contended that by reasons of pandemic as also on the medical ground of the chartered accountant of the petitioner, the petitioner was otherwise prevented from uploading the said certificate within the time specified. However, immediately after his recovery when the chartered accountant attempted to upload the input tax credit certificate the same was not permitted and the following message displayed on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 1st April, 2022, thereby observing that having not come across any provision in the said Act or Rules which permitted him to condone the delay and he being a creature of the statute, and despite taking a lenient view was unable to condone the delay. On such ground, the petitioner s application was rejected. 10. Mr. Raha, learned advocate representing the petitioner submits that under peculiar circumstances as noted above, the application for condonation of delay dated 17th December, 2021 was made. From the tenor of the order dated 1st April, 2022, it would transpire that the explanation of the petitioner was found to be satisfactory, however, since, according to the Joint Commissioner, there was no sanction of law which permitted condonat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearance on behalf of the CGST authority and adopts the submissions made by Mr. Siddiqui. He submits that in the instant case there is no scope to condone the delay. 15. Having heard the learned advocates appearing for the respective parties and having considered the materials on record, it appears that the petitioner who is small businessman was dependent on his chartered accountant for filing his return. It was the Covid-19 period. The petitioner had duly made an application for withdrawal from composition scheme. Such application of the petitioner was submitted on 12th November, 2021 and the same was approved by the authorities. Although, the petitioner was required to make a declaration electronically on the common portal in Form GST I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforesaid provision, the same is extracted hereinbelow:- (b)The registered person shall within a period of 30 days from the date of becoming eligible to avail an input tax credit under sub-section (1) of Section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf shall make a declaration, electronically, on the common portal 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, the tax shall be deemed to be notified by the Commissioner. 16. The aforesaid provision specifically authorizes the Commissioner to extend the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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