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GST - Rule 41 of the CGST Rules, 2017 – Transfer of business as a going concern, Transfer of Input Tax Credit – Non-filing Form GST ITC-02 electronically on common portal - petitioner challenge show cause notice alleging that the petitioner wrongly availed and utilized input tax credit on the ground that the prescribed Form GST ITC-02 was not filed electronically on the common portal, as required under Rule 41 of the CGST Rules - Petitioner contended that during the relevant period, the GST portal was not functional to enable electronic filing of Form GST ITC-02, and therefore, the form was filed manually - Whether the petitioner could be faulted for not filing Form GST ITC-02 electronically, when the GST portal was not functional to accept such electronic filing during the relevant period – HELD - The petitioner could not be faulted for not filing Form GST ITC-02 electronically, as it was admitted that the GST portal was not functional to accept such electronic filing during the relevant period - Relying on the legal maxims "Lex non-cogit ad impossibilia" and "Impotentia excusat legam", the Court held that the law does not compel a person to do something impossible, and the respondents were bound to excuse the strict compliance with the procedural requirement, the performance of which was rendered impossible by the department itself – the Respondents could not have avoided processing the manual return or the manual filing on the ground that Section 18(3) of the CGST Act and Rule 41(1) of the CGST Rules recognize only electronic filing and not manual filing. The statutory rights of at least having the petitioner's or its transferor's manual filing of the prescribed forms being considered could not have been denied by the respondents based on the premise that the prescribed forms were not filed electronically when it was an admitted position that neither the petitioner nor its transferor could file such forms electronically due to the functionality issues with the department's common portal - the impugned show cause notice is quashed and set aside and the respondents are directed to consider the manually filed forms by the petitioner's transferor – the petition is allowed
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