Approach commissioner with request for extension of time limit for submission of Form GST ITC-01: HC
Case Law Details
Deepsons Auto Centre Vs Union of India (Jharkhand High Court)
Heard learned counsel for the parties.
2. Petitioner could not make a switch over from the Composition Scheme under which it was registered, to a regular dealer as according to him, the refund Form GST ITC-01 could not be filed within the due date i.e. 12.08.2018 reckoning the period from 12.07.2018 i.e. the last date for submission of the Form GST ITC-01. Permission was granted on 17.07.2018 by the Jurisdictional Officer of the State Tax to switch over from Composition Scheme to a regular dealer. That is why the petitioner has approached this Court with a prayer for directing the Respondent to give permission to the petitioner to submit Form GST ITC-01 after due date as there was error in the portal on the due date for submission of Form GST ITC-01 in relation to GSTIN-20ADRPA2175NIZJ.
3. In course of the proceedings of this case, affidavits have been filed by the State Tax Authorities and GSTN pursuant to the order passed on 01.09.2022 which reads as under:
Annexure-R1 and R2 to the rejoinder affidavit dated 26 th August 2022 have been enclosed by the petitioner to show that the complaint raised by him through representations dated 13th August 2018 and 14th August 2018 to file ITC-01 in order to switch over from the composition scheme to a regular dealer, has been resolved by GSTN. However, in absence of extension of time by the Commissioner, State Tax i.e. the competent authority in terms of Rule 40 of the JGST Rules, 2017, petitioner has not been able to file ITC01 to switch over as a regular dealer. Learned counsel for the State Mr. Ashok Kr. Yadav, Sr.S.C.-I and learned counsel for the GSTN Mr. P.A.S. Pati both seek two weeks’ time to obtain necessary instructions. In case the contention of the petitioner is correct, the Commissioner, State Tax (respondent no.2) may, in the meantime, consider the request of the petitioner for extension of time to file GST ITC01. As prayed for, list it on 21st September 2022.
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