Form GST ITC-02A must be requested through IT Grievance Redressal Committee if not filed within time frame
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 24 January, 2023
Latest from Taxmann
Case Details: Ramaraju Surgical Cotton Mills Ltd. v. Additional Commissioner of CGST and Central Excise - [2023] 146 taxmann.com 387 (Madras)
Judiciary and Counsel Details
-
- Mrs S. Srimathy, J.
- Mrs Radhika Chandra Sekhar for the Petitioner.
- N. Dilip Kumar Sr. Standing Counsel & K. Prabu Jr. Standing Counsel for the Respondent.
Facts of the Case
The GST portal did not allow petitioner to file Form GST ITC- 02A for transferring ITC to its newly registered unit as prescribed time limit of 30 days expired. The writ petition was filed for a writ of mandamus directing the department to accept the FORM GST ITC 02A either by opening the common portal or by accepting it in the physical form or to allow the transfer of credit through GSTR-3B Returns as permitted by Rule 41 A of the Central Goods and Services Tax Rules, 2017.
High Court Held
The Honorable high Court observed that the GST portal did not allow petitioner to file Form GST ITC-02A within 30 day time period. The petitioner relied on the judgment rendered by High Court of Rajasthan in the case of Pacific Industries Limited v. Union of India. Therefore, the Court was of the considered opinion that the petitioner would be entitled to the relief and the petitioner was directed to file fresh petition before IT Grievance Redressal Committee. The Court also held that the Committee shall consider the petitioner’s claim and pass orders within a period of six weeks from the date of receipt of copy of this order.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
