Section 18 of the CGST Act, 2017— Input Tax Credit —– The applicant prayed for directions to the respondents to allow the petitioner to upload Form GST ITC-01 on the online portal for claiming ITC under Section 18(1)(c) of the Act. The respondent submitted that the department would definitely do the needful and see to it that the writ applicant is able to upload the Form ITC – 01 for the purpose of claiming the Input Tax Credit. The court observed that it is for the respondents now to do the needful and ensure that the writ applicant is permitted to upload the Form ITC – 01.

Held that:- The Hon’ble High Court directed the respondents to do the needful and see to it that the writ applicant is able to claim the Input Tax Credit by uploading the Form ITC – 01, within six weeks.