Kerala HC Allows One-Time E-Filing of GST ITC-01 Due to Technical Issues in Uploading

The Kerala High Court granted a petitioner the chance to upload their GST Input Tax Credit (ITC) details after failing to do so earlier due to technical issues. The court directed the 5th respondent to enable the GST portal to file this Form.

The petitioner, Mariya Agencies, is a registered supplier of electrical goods under the CGST and SGST Acts. The petitioner had transitioned from the Composition Scheme under Section 10 of the CGST/SGST Acts to the Regular Scheme under Section 9.

The petitioner was required to upload FORM GST ITC-01 on the GST portal following the terms stated in the provisions under Section 18(1((c) of the CGST/SGST Acts r/w. Rule 40(1)(b) of the GST Rules, 2017, to demand and get ITC against opening stock as of April 9, 2024.

Under the Composition Scheme, the petitioner could not claim ITC. Upon switching to the Regular Scheme, they needed to upload details of ITC for their closing stock as of April 9, 2024. However, the petitioner encountered technical glitches on the GST portal, which prevented the successful submission of FORM GST ITC-01. Despite repeated attempts, they were unable to complete the upload, as evidenced by screenshots provided by the petitioner.

The petitioner submitted a formal complaint to the GST Help Desk on the last date for filing the FORM, which was acknowledged. They then sought an extension to upload the FORM and claim GST ITC for their closing stock on April 9, 2024.

Justice Gopinath P, hearing the case, allowed the petitioner to upload FORM GST ITC-01 once the portal was enabled. The court ordered the 5th respondent to ensure the portal’s functionality for this purpose.

Additionally, the court ruled that if the petitioner uploads the FORM within one week of the portal being enabled, their ITC claim cannot be denied due to the missed initial deadline of May 8, 2024.

Read Also: GST DRC-01C Form for ITC Difference in GSTR 2B and 3B

The petitioner was represented by Aji V. Dev, Kiran Ramachandran Nair, Alan Priyadarshi Dev, and S. Sajeevan, while P.R. Sreejith represented the respondent.