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Kerala HC Allows Filing of Form Missed Due to GST Portal Glitch
Case Law Details
- Case Name
- Mariya Agencies Vs State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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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 ...
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