Section 10 of the CGST Act, 2017— Composition Scheme—Opting out of the Scheme – The applicant submitted that he was eligible for composition scheme under Section 10 and was registered under the said scheme till 31st March 2018. He opted out of the composition scheme w.e.f. 1st April 2018 and accordingly, filed the necessary Form GST CMP – 04 on 31st March 2018. The petitioner submitted that once a person ceases to pay tax under the composition scheme, as envisaged under Section 10, he becomes entitled to claim an ITC of the goods held in stock as on the date of transition by virtue of Section 18(1)(c) of the Act. The writ applicant was not in a position to operate the GST Portal on account of some technical issues. He tried to upload the Form ITC–01 however, an error report was generated on the portal and he was unable to file such Form. The respondent submitted that no technical glitches of the GST portal were found with the summary reported by the petitioner. The court observed that they expect the respondents to try to find out some way having regard to the peculiar facts and circumstances of the case.

Held that:- The Hon’ble High Court Post the matter on 16th February 2022.