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Approach commissioner with request for extension of time limit for submission of Form GST ITC-01: HC
Case Law Details
- Case Name
- Deepsons Auto Centre Vs Union of India (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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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 pe...
