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HC condoned delay for filing Form ITC-01 and directed AO to permit assessee to file it

THE CALCUTTA HIGH COURT in the case of Hari Om Arora V/s Union of India W.P.A. No. 8072 of 2022, decided on 11-7-2024

👉 Issue:-

✔️ Can condoned delay for filing Form ITC-01 be granted?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee’s application for transfer of GST file from ‘composition scheme’ to ‘normal scheme’ sanctioned, input tax credit certificate not uploaded in time, application for condonation rejected, Coordinate Bench directed authorities to consider application for condonation, authority not considered condonation application observing “he did not come across any provision in Act or Rules which permitted condonation”, observation misconceived, Rule 40(1)(b) of CGST Rules specifically authorizes Commissioner to extend time, respondents were to be directed to condone delay.

Section 18 read with Rule 40(1)(b) of Central Goods and Services Tax