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TIKONA INFINET PRIVATE LIMITED vs. UNION OF INDIA
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Prasad Paranjape
Bhavya Varma
Res. Counsel
J B Mishra
Ram Ochani

Petitioner / Applicant

TIKONA INFINET PRIVATE LIMITED
Respondent UNION OF INDIA
Court Bombay High Court
State

Maharashtra

Date Oct 8, 2024
Order No.

WRIT PETITION NO. 16258 OF 2023

Citation

2024(10) TAXREPLY 11187
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ORDER

JUDGMENT PER   (M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. Rule. 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 necessary GST IT 02 form was not filed by its transferor electronically but only manually thereby allegedly breaching the provisions of Section 18 (3) of the CGST Act read with Rule 41 of the CGST Rules. The petitioner contends that such notice is wholly without jurisdiction, arbitrary and void, given the admitted impossibility of filing such form electronically due to serious functionality issues plaguing the department’s portal. 4. Mr. Paranjape, the learned counsel for the Petitioner, submits that the Petitioner, for the period between September 2017 and November 2017, ....

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