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PRITINKER DIWAKER, ASHUTOSH SRIVASTAVA
Anupam Electricals and Electronics – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. introduction of writ petition and its purpose. (Para 1 , 2) |
| 2. circumstances regarding the petitioner's inability to file itc-01 due to technical issues. (Para 3) |
| 3. respondents' argument regarding petitioner’s delay. (Para 4) |
| 4. court's alignment with gujarat high court precedents. (Para 5) |
| 5. order directing respondents to process itc-01 filing. (Para 6) |
JUDGMENT
Pritinker Diwaker, C.J.
Heard Shri Pranjal Shukla, learned counsel for the petitioner and Shri Ankur Agarwal learned counsel for State respondents.
2. The writ petition has been filed seeking issuance of a writ of Mandamus commanding the respondent authorities to condone the delay and permit the petitioner to file ITC-01 FORM to avail its eligible ITC or input lying on the stock as on date. A further prayer commanding the respondent no. 2 to decide the representation of the petitioner dated 27.04.2023 within the shortest time frame fixed by the Court, has been prayed for.
3. It is the case of the petitioner that it is a Proprietorship Firm duly registered under the Goods and Service Tax Act with GST TIN No. 09AEXPA7281G121. The petitioner Firm was initially registered under the Composition Scheme for the Fina
The unavailability of a required form on the GSTN Portal prevented the petitioner from transferring unutilized input tax credit, leading to a grossly illegal, arbitrary, and unjust action by the resp....
The amendment to Section 16(5) of the CGST Act allows registered dealers to claim ITC for specified financial years until 30.11.2021, overriding previous limitations.
[The judgment establishes that while Input Tax Credit (ITC) should not be denied solely based on procedural errors, strict compliance with the statutory provisions of the CGST Act is essential for av....
The main legal point established in the judgment is the application of Section 16(4) of the CGST Act in the context of the petitioner's late filing of return and the reversal of Input Tax Credit (ITC....
The amendment to Section 16 of the GST Act allows for the availing of Input Tax Credit within an extended deadline, quashing previous orders that reversed such claims due to late filing.
Inadvertent and genuine mistakes in filing the TRAN-1 Form should not preclude taxpayers from having their claims examined by the authorities, and the lack of sufficient time provided to upload the d....
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