Failure to Upload GST ITC due to Technical Glitches: Kerala HC Permits one Opportunity to File FORM GST ITC-01 [Read Order]

The Kerala High Court permitted one opportunity to upload Goods and Service Tax ( GST ) Input Tax Credit ( ITC ) as it failed due to technical glitches. It was directed that the 5th respondent shall ensure that the portal is enabled for the purposes of filing FORM.

Mariya Agencies, the petitioner is a registered entity under the CGST/SGST Acts, engaged in the supply of electrical goods.  The petitioner,  switched 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. The petitioner attempted to upload FORM GST ITC-01 on the GST Portal  in terms of the provisions contained in Section 18(1)(c) of the CGST/SGST Acts r/w. Rule 40(1)(b) of the GST Rules, 2017 to claim and avail input tax credit in respect of the opening stock as on 09.04.2024.

 In terms of the Composition Scheme, the petitioner was not in a position to avail input tax credit and therefore, 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 FORM .

Complete Draft Replies of GST ITC Related Notices, Click Here

 It was submitted that the screen shot will show that though the petitioner had attempted to upload FORM, he was not able to do so. It was submitted that, finally, the petitioner raised a complaint with the GST Help Desk on the last date for filing of FORM and the same is also acknowledged. It was submitted that since the petitioner could not upload the FORM owing to technical glitches, the petitioner may be given further opportunity to upload FORM and claim ITC in respect of the closing stock as on 09.04.2024.

A single bench of Justice Gopinath P disposed of  the writ petition  by permitting the petitioner to upload  FORM, if necessary, by enabling the Portal. The 5th respondent shall ensure that the portal is enabled for the purposes of filing FORM. If the FORM is uploaded within one week from the date on which the Portal is enabled, any input tax credit due to the petitioner shall not be denied on account of the fact that FORM was not filed on or before 08.05.2024. 

Aji V.Dev, Kiran Ramachandran Nair, Alan Priyadarshi Dev, S.Sajeevan appeared for the petitioner.

P.R.Sreejith appeared for the respondent.

To Read the full text of the Order CLICK HERE

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