Claim of ITC through GSTR-3B justified since Form GST ITC-02 was not live on common portal

Tikona Infinet Private Limited Vs State of U.P. and Another (Allahabad High Court) The Hon’ble Allahabad High Court in M/s Tikona Infinet Private Limited v. State of U.P. [Writ Tax No. 859 of 2023 dated July 25, 2023] set aside the demand raised on the ground that assessee instead of passing the Input Tax Credit (“ITC”) through Form GST ITC-02 transferred ITC through Form GSTR-3B and held that the stand of the Revenue Department was not correct since the Form ITC-02 was not live on the common portal. Facts: M/s. Tikona Infinet Private Ltd. (“the Petitioner”) is engaged in providing i...