Joint Commissioner of State Tax look the request made by assessee to upload Form GST ITC-01, where assessee could not upload Form GST ITC-01 due to bona fide error – Gujarat High Court

M/s Pradip Chimanlal Mevada vs. Union of India in R/Special Civil Application No. 2560 of 2020 (High Court – Gujarat)

In this matter, the Hon’ble Gujarat High Court held that where assessee could not upload Form GST ITC-01 due to bona fide error of accountant, Joint Commissioner of State Tax was to be directed to look into request made by assessee to upload Form GST ITC-01.

To read the complete judgment 2020 Taxo.online 115