ITC cannot be denied on the ground of technical glitches: Gujarat HC

Deendayal Port Trust Vs Union of India (Gujarat High Court)

On one hand, when the ACES Portal did not permit the petitioner to file revised return for the second time due to which the claim of ITC to the tune of Rs.99,46,810/­ was not reflected in the last return in Form ST­3 filed by the petitioner and on the other hand, when the petitioner entered the correct amount of ITC including the amount of Rs.99,46,810/­ in Form Tran­1 while claiming the ITC under CGST­2017, there is no mechanism whereby such claim can be verified by the system and as such

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