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TIKONA INFINET PVT. LTD. vs. GOVERNMENT OF NCT OF DELHI & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Prasad Paranjpe
Bhavya Varma
Jasdeep Singh Dhilon
Res. Counsel
Rajeev Aggarwal
Aadish Jain

Petitioner / Applicant

TIKONA INFINET PVT. LTD.

Respondent GOVERNMENT OF NCT OF DELHI & OTHERS
Court Delhi High Court
State

Delhi

Date Nov 9, 2023
Order No.

W.P.(C) 14677/2023 & CM APPL. 58424/2023 & CM APPL. 58425/2023

Citation

2023(11) TAXREPLY 8248
Original Order
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ORDER

ORDER 1. The petitioner has filed the present petition impugning a Show Cause Notice dated 24.09.2023 (hereafter ‘the impugned SCN’) proposing a demand for a sum of Rs.3,87,27,783/- along with interest and penalty. It is the petitioner’s case that the said demand is a result of non-consideration of the input tax credit (ITC) of Rs.2,42,92,076/- that was transferred by the transfer of the business of Tikona Digital Networks (TDN) to the petitioner. The petitioner claims that there was a transfer of business in terms of the Business Transfer Agreement dated 17.08.2017 (hereafter ‘the agreement’) whereby the business of TDN was transferred to the petitioner. In terms of the agreement, the ITC, as available to TDN, was also transferred to the petitioner which carried on the business thereafter. It is stated that at the material time the GST portal was not functioning and therefore, the transfer of ITC could not be filed on the portal. Therefore, the sam....

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