Can ITC be denied when tax payer unable to upload the Form ITC – 01 ITC of the goods held in stock as on the date of transition optout from composite scheme due to technical issues?
Can ITC be denied Case Title Ezzy Electricals vs State of Gujarat Court Ahmedabad High Court Honorable Judges Justice J.B.Pardiwala & Justice Nisha M.Thakore Citation 2022 (2) GSTPanacea 252 HC Ahmedabad C/SCA/13091/2020 Judgement Date 02-February-2022 Council for Petitioner Uchit N Sheth Council for Respondent Utkarsh R Sharma Section Section 18(1)(c) of the G.S.T. Act In […]