Form GST ITC-02A not available on Portal: HC allows credit transfer through Form GSTR 3B

Pacific Industries Ltd. Vs Union of India (Rajasthan High Court) The petitioner is a registered dealer under the GST regime having two industrial units registered in Udaipur. The Union of India prescribed Form GST ITC-02A under the Central Goods and Service Tax Rules, 2017 (hereinafter referred to ‘as the Rules of 2017’) which had to be submitted/uploaded on the portal of the Goods and Service Tax Network (hereinafter referred to as ‘the GSTN Portal’) through which, unutilised input tax credit was permitted to be transferred to a newly registered unit of the assessee within the same St...