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 FORM GST ITC-01 (Ext.P2) on the GST Portal in terms of the provisions contained in Section 18(1)(c) of the CGST/SGST Acts r/w. Rule 40(1)(b) of the GST Rules, 2017 to claim and avail input tax credit in respect of the opening stock as on 09.04.2024. In terms of the Composition Scheme, the petitioner was not in a position to avail input tax credit and therefore, on switching over to the normal Scheme, he was required to upload the input tax credit details in respect of the closing stock as on 09.04.2024. According to the petitioner, owing to glitches in the GST Portal, the petitioner was unable to upload form.
