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MARIYA AGENCIES vs. THE STATE TAX OFFICER KERALA & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Aji V.dev
Kiran Ramachandran Nair
Alan Priyadarshi Dev
Res. Counsel
P.r.sreejith
Jasmin M M

Petitioner / Applicant

MARIYA AGENCIES
Respondent THE STATE TAX OFFICER KERALA & OTHERS
Court Kerala High Court
State

Kerala

Date Nov 5, 2024
Order No.

WP(C) NO. 24271 OF 2024

Citation

2024(11) TAXREPLY 12039
Original Order
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ORDER

JUDGMENT Petitioner is a registered entity under the CGST/SGST Acts, engaged in the supply of electrical goods. In the month of April, 2024, the petitioner, switched over from the Composition Scheme under Section 10 of the CGST/SGST Acts to Regular Scheme of tax payment under Section 9 of the CGST/SGST Acts. The petitioner attempted to upload FORM GST ITC-01 (Ext.P2) on the GST Portal in terms of the provisions contained in Section 18(1)(c) of the CGST/SGST Acts r/w. Rule 40(1)(b) of the GST Rules, 2017 to claim and avail input tax credit in respect of the opening stock as on 09.04.2024. In terms of the Composition Scheme, the petitioner was not in a position to avail input tax credit and therefore, on switching over to the normal Scheme, he was required to upload the input tax credit details in respect of the closing stock as on 09.04.2024. According to the petitioner, owing to glitches in the GST Portal, the petitioner was unable to upload Ext.P2 FORM. It is submitted that Ext....

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