Section 18 of the CGST Act, 2017— Input Tax credit —-- The petitioner challenged the order dated 05.01.2023. After getting permission to switch over from composition scheme to regular dealer, the petitioner submitted refund Form GST ITC-01. The request of the petitioner was rejected, on the ground that there is no notification issued by the Central/State. The counsel for the petitioner submitted that the impugned order is without jurisdiction and inconsistent with Rule 40(1)(b) of Rules. The Court observed that the petitioner has made a representation for extension of time but respondent instead of passing orders on the said representation, kept the matter pending for nearly a year and thereafter, has passed the order.

Held that:- The Hon’ble High Court set aside the order and remitted the matter to the first respondent, who shall pass appropriate orders, after hearing the petitioner, within a period of four weeks.