GST ITC-02 — Claim of ITC at new additional business premises ––– The petitioner prayed for directions to the respondent to accept the FORM GST ITC 02A either by opening the common portal or by accepting it in the physical form or to allow the transfer of credit through GSTR-3B Returns. The petitioner had ten registered additional places of business under its GSTN registration, apart from its principal place of business. In the month of August 2021, the petitioner added one more additional place of business and purchased capital goods in the 11th additional place of business and availed ITC. The Registration Certificate was issued on 21.06.2022. Simultaneously, the 11th additional place of business was removed from the list of additional places of business under the existing registration and ITC was not allowed by the portal. The Standing Counsel submitted that the petitioner had attempted to file on the last day of the 30 days period of limitation and hence the portal disabled the options. The court observed that the time was available, since the new registration certificate was issued on 21.06.2022 and the petitioner had attempted to file on 20.07.2022 and the period of limitation would be over the next day only. But the petitioner could not file the said form within 30 days because the portal did not allow the petitioner to upload the same.

Held that:- The Hon’ble High Court directed the petitioner to submit a fresh petition before IT Grievance Redressal Committee. The said Committee shall consider the Petitioner's claim and pass orders in the light of High Court of Rajasthan in the case of Pacific Industries Limited Vs Union of India,  within a period of six weeks.