Pacific Industries Ltd Vs Union Of India
Date: March 15, 2022
Subject Matter
Credit to be transferred through form GSTR 3B as form GST ITC-02A was not available on the portal
Summary
The petitioner has raised a pertinent grievance in this writ petition that the Form GST ITC-02A was not available on the GSTN Portal for the entire period of 30 days from the registration of its separate business verticals and even till the date of f…
1. The petitioner herein has approached this Court through this writ petition under Article 226 of the Constitution of India for assailing the action of the respondent GST Department whereby, the petitioner was deprived from submitting the Form GST ITC-02A online and as a consequence, the petitioner was deprived from availing the Input Tax Credit to the tune of Rs.2,58,03,590/-through Form GSTR-3B…