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"5.1 I say and submit that the primary issue involved in the petition is that the petitioner opted out of the composition scheme w.e.f. 1.4.2018. The petitioner tried to upload form ITC- 01 on 17.09.2018. Notification No.42/2018-Central Tax dated 04.09.2018 extended the time limit for filing ITC-01 for a period of 30 days from the date of publication of notification for taxpayers who has filed application in FORM GST CMP-04 between 02.03.2018 and 31.03.2018. As claimed, the petitioner was unable to file ITC-01 form due to technical glitches of the GST portal. The screen shot was submitted by the taxpayer for Technical glitches, which is already at Annexure-C (pg. no.19).
8 It is apparent from the screen shot provided as Annexure- C of the writ petitioner that the petitioner was using, the Returns Offline Tool Version 2.2.3. No technical glitches of the GST portal were found with the summary reported by the petitioner. In view of the above, no technical glitches of the GST portal were found in this matter. The copy of the relevant screen shots of the software are annexed herewith and marked as Annexure-I colly."
"5.1 I say and submit that the primary issue involved in the petition is that the petitioner opted out of the composition scheme w.e.f. 1.4.2018. The petitioner tried to upload form ITC-01 on 17.09.2018. Notification No.42/2018-Central Tax dated 04.09.2018 extended the time limit for filing ITC-01 for a period of 30 days from the date of publication of notification for taxpayers who has filed application in FORM GST CMP- 04 between 02.03.2018 and 31.03.2018. As claimed, the petitioner was unable to file ITC-01 form due to technical glitches of the GST portal. The screen shot was submitted by the taxpayer for Technical glitches, which is already at Annexure-C (pg. no.19).
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     C/SCA/13091/2020                                 ORDER DATED: 16/02/2022




      8      It is apparent from the screen shot provided as Annexure-C of
the writ petitioner that the petitioner was using, the Returns Offline Tool Version 2.2.3. No technical glitches of the GST portal were found with the summary reported by the petitioner. In view of the above, no technical glitches of the GST portal were found in this matter. The copy of the relevant screen shots of the software are annexed herewith and marked as Annexure-I colly."