Tikona Infinet Private Limited Vs State of U.P.
Date: July 24, 2023
Subject Matter
ITC passed on through GSTR-3B is justified since functionality of ITC-02 was not live on the GST portal
Summary
This is a case where M/s Tikona Infinet Private Limited transferred its unutilized Input Tax Credit (ITC) to another company. However, instead of using the prescribed Form GST ITC-02, the transfer was done through Form GSTR-3B. The Revenue Department…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the Revenue. The writ petition has been filed questioning the legality, propriety and correctness of the order dated 17.04.2023 passed by the Deputy Commissioner, State Tax, Respondent No.2, whereby and where under the demand and rec…