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TIKONA INFINET PRIVATE LIMITED vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PRITINKER DIWAKER
ASHUTOSH SRIVASTAVA
Pet. Counsel
Nishant Mishra
Res. Counsel
---

Petitioner / Applicant

TIKONA INFINET PRIVATE LIMITED
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 25, 2023
Order No.

Writ Tax No. - 859 of 2023

Citation

2023(7) TAXREPLY 7669
Original Order
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ORDER

ORDER 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 whereunder 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. 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 Business Transfer Agreement on 17.08.2017 with another Company i.e. M/s Tikona Digital Network Pvt. Ltd. underwhich the business was transferred to the petitioner. M/s Tikona Digital Ne....

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