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Permission to upload form GST ITC-01 after due date.

Input Tax Credit — The applicant preferred writ application for seeking directions to the respondent to allow the petitioner to file the form GST ITC-01 in order to claim the input tax credit of the petitioner to which it is entitled as per the provisions of Section 18 of the CGST and GGST Acts, 2017. Writ Application disposed of with a direction to the Joint Commissioner of State Tax look into the request made by the writ applicant to upload. — Pradip Chimanlal Mevada Vs. Union of India [2020] 20 TAXLOK.COM 058 (Gujarat)