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DEEPSONS AUTO CENTRE vs. THE UNION OF INDIA & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Suraj Prakash
Res. Counsel
P.a.s. Pati
Ranjana Mukherjee

Petitioner / Applicant

DEEPSONS AUTO CENTRE
Respondent THE UNION OF INDIA & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Jan 18, 2023
Order No.

W.P (T) No. 4249 of 2020

Citation

2023(1) TAXREPLY 6889
Original Order
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ORDER

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. 12.08.2018 reckoning the period from 12.07.2018 i.e. the last date for submission of the Form GST ITC-01. Permission was granted on 17.07.2018 by the Jurisdictional Officer of the State Tax to switch over from Composition Scheme to a regular dealer. That is why the petitioner has approached this Court with a prayer for directing the Respondent to give permission to the petitioner to submit Form GST ITC-01 after due date as there was error in the portal on the due date for submission of Form GST ITC-01 in relation to GSTIN-20ADRPA2175NIZJ. 3. In course of the proceedings of this case, affidavits have been filed by the State Tax Authorities and GSTN pursuant to the order passed on 01.09.2022 which reads as under: Annexure-R1....

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