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PRITINKER DIWAKER, ASHUTOSH SRIVASTAVA
Tikona Infinet Private Limited – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. challenge to itc recovery based on procedural grounds. (Para 1 , 2 , 3 , 4) |
| 2. evaluation of procedural compliance by tax authorities. (Para 5 , 7) |
| 3. arguments supporting the validity of the impugned order. (Para 6) |
| 4. ruling overturned due to procedural lapses by the respondent. (Para 8) |
| 5. final order and directions for hearing. (Para 9 , 10) |
JUDGMENT
Pritinker Diwaker, C.J.
Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the Revenue.
2. 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 recovery of input tax credit (ITC) for Rs.3,13,68,9997/- availed by the petitioner during the period September, 2017 to November, 2017 has been confirmed on the ground that the transfer of the said ITC has been accepted and availed by the petitioner through Form GST-33 instead of GST ITC-02.
3. The petitioner is a registered Company engaged in providing internet service across India from various State including the State of U.P. The petitioner entered into a Busines
The unavailability of a required form on the GSTN Portal prevented the petitioner from transferring unutilized input tax credit, leading to a grossly illegal, arbitrary, and unjust action by the resp....
Inadvertent and genuine mistakes in filing the TRAN-1 Form should not preclude taxpayers from having their claims examined by the authorities, and the lack of sufficient time provided to upload the d....
Inadvertent errors in GST form filings should not prevent taxpayers from claiming transitional input tax credit, ensuring equitable access to rights under GST regulations.
Input Tax Credit can be transferred post-amalgamation between companies in different states, as no statutory restrictions exist on such transfers under the CGST Act, emphasizing legislative intent to....
The entitlement to Input Tax Credit cannot be denied on account of procedural problems and technical glitches.
The court ruled that system delays in transitioning Input Tax Credit should not prevent a taxpayer from obtaining a refund, emphasizing the need for operational efficiency in tax administration.
The main legal point established is that technical difficulties on the common portal can entitle a taxpayer to the benefit of Rule 117(1A) of the CGST Rules, 2017, allowing for the processing of the ....
Taxpayers facing technical difficulties on the GST portal are entitled to process their TRAN-1 Forms manually and claim the input tax credit which they are eligible for.
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