TIKONA INFINET PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Rule. The rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties.

(3.) The Petitioner challenges the show cause notice dtd. 17/8/2023 as a prelude to recovering or reversing the Input Tax Credit (ITC) of Rs.18,30,58,995.00on the sole ground that the necessary GST IT 02 form was not filed by its transferor electronically but only manually thereby allegedly breaching the provisions of Sec. 18(3) of the CGST Act read with Rule 41 of the CGST Rules. The petitioner contends that such notice is wholly without jurisdiction, arbitrary and void, given the admitted impossibility of filing such form electronically due to serious functionality issues plaguing the department's portal.