9911796707
TMI BlogThe High Court directed the respondents to allow the petitioner, a small businessman, to upload the...The High Court directed the respondents to allow the petitioner, a small businessman, to upload the input tax credit certificate in the web portal by condoning the delay of 2 days in filing Form GST ITC-01 within the stipulated 30 days. The delay occurred due to the COVID-19 period, and the petitioner's application for withdrawal from the composition scheme was approved on 12th November 2021. The Joint Commissioner had accepted the petitioner's explanation and found the delay condonable, but did not identify any provision to allow it. The High Court held that Rule 40(1)(b) permits condonation of delay and directed the respondents to condone the delay and permit the petitioner to file Form GST ITC-01 in the peculiar circumstances. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
