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Illegal Adjustment Not Permitted for Non-Availability of GST Form on Portal
Case Law Details
- Case Name
- Tikona Infinet Private Limited Vs State of U.P. and Another (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Tikona Infinet Private Limited Vs State of U.P. and Another (Allahabad High Court)
In this article, we examine the case of Tikona Infinet Private Limited Vs State of U.P. and Another, as adjudicated by the Allahabad High Court. The case centres around the legitimacy of certain adjustments made by the assessee, Tikona Infinet, due to the non-availability of a relevant form on the GST portal.
The court deliberated on Tikona Infinet’s adjustment of input tax credit (ITC) using Form GST-33 instead of the required GST ITC-02, a deviation the company justified due to the latter form’s un...
