action of the respondent GST Department whereby,
the petitioner was deprived from submitting the Form GST ITC-
(Downloaded on 26/12/2022 ... registered dealer under the GST regime
having two industrial units registered in Udaipur. The Union of
India prescribed Form GST ITC-02A under
ITC-01. Further, the
current version of the ITC-01 offline tool available on the GST
portal is ITC ... ITC-
01. Further, the current version of the ITC-01 offline tool available on
the GST portal is ITC
Writ of Mandamus, directing the respondent to accept the FORM
GST ITC 02A either by opening the common portal or by accepting ... writ of Mandamus directing the
respondent to accept the FORM GST ITC 02A either by opening the
common portal or by accepting
because the 7.5% was paid by way of reversal in the GST-ITC
account, refund cannot be rejected. He placed reliance ... payment of 7.5% though the same was reversed
in the GST-ITC account. This clearly shows that the Commissioner
3|Page ST/10855
State GST authorities and
requested to close the inquiry by transferring the inquiry
to State GST authorities under section 6 of
Central/Gujarat GST ... returns of the said company; however all the payment of
GST had been shown to be made through ITC only. He
submits that
ITC'] had the option of either seeking refund
or carrying forward the ITC to GST regime; that the writ petitioner ... latter of aforementioned two options i.e., carrying forward the
ITC to GST regime.
4. Highlighting the aforementioned facts, learned counsel on
record
Form-GST-RFD-06
being order no., 07/R-F/2019 dated 07.02.2019 contained
in C. No.V (Refund) 18 / GST / CTC/ ITC ... application for
refund contained in C.No.V (Refund) 18/GST/CTC/ITC/Jan18/63/JST-
III/2018/57 dated 04.10.2019 calling
alleged cause of action whereby his attempt to submit GST ITC-01 was
allegedly declined due to technical error in the portal. However
through representations dated 13th August 2018 and 14th August 2018
to file ITC-01 in order to switch over from the composition scheme ... request of the petitioner for extension of time to file GST ITC-
01.
As prayed for, list it on 21st September 2022.
(Aparesh
same would
have been transferred to the GST ITC account under the
transitional provision as provided in CGST Act, 2017 . Having not
done ... case of Rungta Mines Ltd [2022 - TIOL - 252 - HC-
Jharkhand - GST], the very same issue has been considered by
division bench
