Case Law Details
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 internet service across India from various State including the State of Uttar Pradesh.
The Petitioner entered into a business transfer agreement with M/s. Tikona Digital Network Pvt. Ltd. on August 17, 2017.
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