Claim of ITC through GSTR-3B justified since FormGST ITC-02 was not live oncommon portal


Last updated: 09 August 2023

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in M/s TikonaInfinet 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 thecommon portal.

Citation :
Writ Tax No. 859 of 2023 dated July 25, 2023

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Bimal Jain
Published in GST
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