Kerala HC Allows Filing of Form Missed Due to GST Portal Glitch

Mariya Agencies Vs State Tax Officer (Kerala High Court)

Kerala High Court granted one more opportunity to upload Form GST ITC-01 since the form was not uploaded due to technical glitches in GST portal. Accordingly, writ petition allowed.

Facts- Petitioner is a registered entity under the CGST/SGST Acts, engaged in the supply of electrical goods. In the month of April, 2024, the petitioner, switched over from the Composition Scheme u/s. 10 of the CGST/SGST Acts to Regular Scheme of tax payment u/s. 9 of the CGST/SGST Acts. The petitioner attempted to upload

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