Denial of ITC on sole ground that GST ITC 02 was filed manually not justified: Bombay HC

Tikona Infinet Private Limited Vs Union of India (Bombay High Court)

Bombay High Court held that department cannot deny the benefits of accrued Input Tax Credit (ITC) on the sole ground that GST ITC 02 was filed manually and not electronically. Thus, relevant show cause notice quashed.

Facts- 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

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