The Gujarat High Court while directing the GSTN to grant technical assistance held that the Transfer of ITC to the existing GSTIN number may consume some time.
The petitioner, Netrika Trends has prayed for revocation of cancellation of the Registration.
In this regard, pursuant to the directions issued by Court the respondent authorities have tried to resolve the controversy by suggesting an amicable solution. The petitioner may approach the respondent authorities for transfer of Input Tax Credit in accordance with the provisions contained in Section 18 of the Gujarat Goods and Services Tax Act, 2017 read with Rules 41 and 41A of the Gujarat Goods and Services Tax Rules, 2017. Alternatively, the petitioner may approach the respondent authorities under section 54 of the Gujarat Goods and Services Tax Act, 2017.
It was submitted that the transfer of the Input Tax Credit to the existing GSTIN number of the petitioner may create some functionality issues as the time limit within which the petitioner was under a statutory obligation to approach the respondent authorities has already expired. In this regard the respondent authorities may need some technical assistance from the GSTN. Therefore, the Court may also issue appropriate directions to the GSTN for providing necessary technical assistance.
The division bench of Justice J.B.Pardiwala and Justice Ilesh Vora clarified that the transfer of the Input Tax Credit to the existing GSTIN number may consume some time and for that purpose, the authorities may even need some technical assistance from the GSTN.
There court issued the direction to the respondents that once the writ-applicant comes forward with a request for transfer of the Input Tax Credit in accordance with the provisions contained in Section18 of the Act, the request shall be immediately looked into and needful shall be done.
“For this purpose, if some assistance of the GSTN is required, the same may be availed from the GSTN. The GSTN is directed to cooperate and see to it that the problem is solved. Let this exercise be completed at the earliest,” the court said.
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