Illegal Adjustment Not Permitted for Non-Availability of GST Form on Portal

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-

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