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Petitioner was unable for filing form GST ITC-01 after opting out for composition scheme.

Input Tax Credit — Grievance of the petitioner is that after opting out of the composition scheme, on 10.10.2017 when he tried to upload Form GST ITC-01, the same could not be uploaded due to technical glitches. The writ petition disposed of with direction to the respondents to consider petitioner’s representation within a period of one month. — Rajasthan Motors Vs. State of Rajasthan, Assistant Commercial Taxes Officer, The Goods And Service Tax Council (GST Council) , Goods And Service Tax Network (GSTN) Through Its CEO [2019] 18 TAXLOK.COM 095 (Rajasthan)