Failure to Upload GST ITC due to Technical Glitches: Kerala HC Permits one Opportunity to File FORM GST ITC-01

The Kerala High Court permitted a taxpayer to file Form GST ITC-01 to claim Input Tax Credit (ITC) due to technical glitches that prevented timely filing. The case involved a taxpayer who was unable to file the form within the prescribed time due to issues with the GST portal. The court granted the taxpayer one opportunity to file the form and claim the ITC. This decision highlights the court’s recognition of technical challenges faced by taxpayers and its willingness to provide relief in such cases. The ruling ensures that taxpayers are not unduly penalized for technical issues beyond their control and supports the fair administration of GST laws.