Rule 40 of the CGST Act, 2017— Extension of time limit for filing GST ITC-01  –- The petitioner could not make a switch over from the Composition Scheme to a regular dealer, as such, the refund Form GST ITC-01 could not be filed within the due date. The petitioner prayed for directing the Respondent to give permission to the petitioner to submit Form GST ITC-01 after due date as there was error in the portal on the due date. The court observed that the petitioner was bonafide and prompt in making complaint to the GSTN on failing to submit form just after the prescribed date. Proviso to Rule 40(1)(b) does confer the power upon the Commissioner of State Tax to extend the time limit. Respondents have interpreted the proviso as being a power conferred upon the Commissioner, for extension of time in a class of cases in general and not confined to the individual taxpayer, though no such restriction is apparently made out in the enabling provisions.

Held that:- The Hon’ble High Court directed that the petitioner should approach the Commissioner, State Taxes with a request for extension of time limit for submission of Form, which may be considered in accordance with law. The Commissioner shall take a decision within four weeks.