Case Law Details
Ezzy Electricals Vs State of Gujarat (Gujarat High Court)
HC held that if the writ applicant is otherwise entitled to claim the Input Tax Credit under Section 18(1)(c) of the Act, a technical glitch in the portal should not deprive him of such a claim. It was within the capacity of the department itself to resolve the controversy and see to it that the needful is done.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1 By this writ application under Article 226 of the Constitution of India, the writ applicant, a proprietary concern through its proprietor, has prayed for the following reliefs:
“A. This Hon’ble Court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ or order directing the respondents to allow the petitioner to upload Form GST ITC-01 on the online portal for claiming input tax credit under Section 18(1)(c) of the GST Acts;
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