Tikona Infinet Private Limited Vs Union of India
Date: October 7, 2024
Subject Matter
Cannot deny ITC on the sole ground that GST ITC 02 was filed manually especially when electronic submission was impossible
Summary
In this case, the Petitioner faces a show cause notice dated August 17, 2023, aimed at recovering or reversing an Input Tax Credit (ITC) of Rs. 18,30,58,995/- based on the argument that the Form GST ITC-02 necessary for the transfer of ITC was not fi…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Heard learned counsel for the parties. 2. The rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The Petitioner challenges the show cause notice dated 17.08.2023 as a prelude to recovering or reversing the Input Tax Credit (ITC) of Rs. 18,30,58,995/-on the sole ground that the…