GST regime is taxpayer friendly only on paper and in propaganda. In reality, it appears every taxpayer is going through a harrowing phase. When the law was amended to provide for multiple registrations within the same State for a taxpayer in case of different business verticals, for transfer of input tax credit to the newly registered unit, Form ITC-02A was prescribed. Like other forms, this one is required to be uploaded electronically but this too did not work initially. The taxpayer sought to file manually which was also rejected. When ticket was raised with Help Desk, the department sent a link to tutorial on how to file ITC-02A. The department did not dispute the fact of online hiccups. The High Court has held that such failure to transfer ITC to the tune of Rs. 2.58 crores is illegal and arbitrary. The Court has directed that the petitioner shall be allowed to avail ITC in the next GSTR-3B return [2022-VIL-226-RAJ].
Source Dr. G. Gokul Kishore
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