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TMI Blog2023 (11) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... d explanation has apparently not been accepted and the respondents have initiated proceedings for recovery of the ITC which, according to the respondents, has been wrongly availed - HELD THAT:- Since the present petition is at the stage of the impugned SCN, it is not considered apposite to interfere in the proceedings, however, the concerned officer shall consider all contentions of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the transfer of the business of Tikona Digital Networks (TDN) to the petitioner. The petitioner claims that there was a transfer of business in terms of the Business Transfer Agreement dated 17.08.2017 (hereafter the agreement ) whereby the business of TDN was transferred to the petitioner. In terms of the agreement, the ITC, as available to TDN, was also transferred to the petitioner which carrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overy of the ITC which, according to the respondents, has been wrongly availed. 3. The learned counsel for the petitioner submits that it is the petitioner s case that the Gujarat High Court as well as the Allahabad High Court have directed the concerned authorities to consider the case in light of the nonavailability of Form GST ITC -02 on the online portal. 4. Since the present petition is at th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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