9911796707
TMI Blog2024 (12) TMI 1501X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity to upload Ext.P2 FORM and claim ITC in respect of the closing stock as on 09.04.2024 - switching over from the Composition Scheme under Section 10 of the CGST/SGST Acts to Regular Scheme of tax payment under Section 9 of the CGST/SGST Acts - principles of natural justice - HELD THAT:- The petitioner is to be given one more opportunity to upload Ext.P2 FORM and claim ITC in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be given another opportunity to upload the form, keeping in view the petitioner's efforts and the unresolved technical issues. The writ petition will stand disposed of, directing that the petitioner shall be given one more opportunity to upload Ext.P2 FORM, if necessary, by enabling the Portal. - THE HONOURABLE MR. JUSTICE GOPINATH P. FOR THE PETITIONER: AJI V.DEV KIRAN RAMACHANDRAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on switching over to the normal Scheme, he was required to upload the input tax credit details in respect of the closing stock as on 09.04.2024. According to the petitioner, owing to glitches in the GST Portal, the petitioner was unable to upload Ext.P2 FORM. It is submitted that Ext.P3 screen shot will show that though the petitioner had attempted to upload Ext.P2 FORM, he was not able to do so. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity to upload Ext.P2 FORM and claim ITC in respect of the closing stock, as on 09.04.2024. It is clear from Ext.P3 that, after several attempts to upload Ext.P2 FORM, the petitioner raised a complaint with the GST Help Desk. It is also not disputed that, 08.05.2024 was the last day for the petitioner to upload Ext.P2 FORM and Ext.P3 shows that a complaint had been raised by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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