DEEPSONS AUTO CENTRE V. UNION OF INDIA (JHARKHAND HIGH COURT)

DEEPSONS AUTO CENTRE V. UNION OF INDIA (JHARKHAND HIGH COURT) :BRIEF: Assessee could not avail input tax credit on stock on switching over from being a composition taxpayer to a normal taxpayer due to non-filing of Form GST ITC-01 because of technical glitch in GST portal; petitioner should be allowed to seek extension of time and Commissioner was to consider same. MATTER: Input Tax Credit – Scheme, change of – Limitation period – Petitioner contended that he could avail input tax...

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