Deepsons Auto Centre Vs Union Of India
Date: January 18, 2023
Subject Matter
Petitioner should approach the Commissioner, State Taxes with a request for extension of time limit for submission of Form GST ITC-01
Summary
Petitioner was bonafide and prompt in making complaint to the GSTN on failing to submit form GST ITC-01 just after the prescribed date i.e. 12-8-2018. In that as per the petitioner, he loses ITC to the tune of Rs. 5.00 lakh if such switch over…
[Order.] 1. Heard learned counsel for the parties. 2. Petitioner could not make a switch over from the Composition Scheme under which it was registered, to a regular dealer as according to him, the refund Form GST ITC-01 could not be filed within the due date i.e. 12-8-2018 reckoning the period from 12-7-2018 i.e. the last date for submission of the Form GST ITC-01. Permission was granted on 17-7-…