The Allahabad High Court directed the GST Department to allow the assessee to upload Form ITC-01 to claim Input Tax Credit (ITC).
The writ petition has been filed seeking issuance of a writ of mandamus to command the respondent authorities to condone the delay and permit the petitioner to file ITC-01 FORM to avail its eligible ITC lying on the stock as on date.
It was the case of the petitioner, M/s Anupam Electricals and Electronics, that it is a Proprietorship Firm duly registered under the Goods and Service Tax Act. The petitioner Firm was initially registered under the Composition Scheme for the Financial Year 2022-23, however, with the increase in its turn-over of the Financial Year April 2022 to December, 2022 it converted into normal scheme after submitting a withdrawal from the Composition Scheme.
On account of the shifting into the normal scheme on 07.01.2023 the petitioner was entitled to avail the ITC in respect of Stock of inputs in the form of semi-finished/ finished goods and Capital goods held by it on the date of the withdrawal and furnish statement within 30 days in form GSTITC-01 on the common portal. However due to technical glitches on the GST Portal the petitioner was unable to file the ITC-01 FORM to avail the eligible ITC as per Section 18 (1) (c) of the State Goods and Services Tax (SGST) Act, 2017.
It was also submitted that the petitioner has complied with the provisions of Rule 40 (1) (b) of the SGST Rules and has also prepared and certified the summary of ITC eligible on the lying stock on date. It is contended that the petitioner has approached the authorities for grant of the benefit but no heed has been paid by them presumably on the ground that delay has occasioned at the instance of the petitioner dis-entitling him to such claim.
The counsel for the petitioner, Pranjal Shukla, placed reliance upon two decisions of the Gujrat High Court (M/s Pradip Chemanlal Mevada vs. Union of India) and (Ezzy Electricals Vs. State of Gujarat) wherein the petitions were disposed of by directing the respondents to do the needful and see to it that the petitioner is able to claim the Input Tax Credit by uploading the Form ITC-01. The counsel for the petitioner urged that similar relief may also be granted to the petitioner.
Ankur Agarwal, counsel for the respondents in opposition to the writ petition submitted that admittedly the delay has occasioned at the instance of the petitioner and he may not be entitled to the benefits as claimed.
A Division Bench of Justice Ashutosh Srivastava and Pritinker Diwaker noted that “The writ petition is disposed of by directing the respondents to do the needful and ensure that the writ petitioner is permitted to upload the Form ITC-01 so as to enable him to claim the Input Tax Credit worth Rs. 31,18,718/- as stated in para 13 of the writ petition) under Section 18 (1) (c) of the Act. Let the exercise be done within 4 weeks from the date of service of certified copy of the order of this Court upon the concerned respondents.”
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