9911796707
TMI Blog2023 (11) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023, the petitioner is directed to file a response to the show-cause notice within 2 weeks from the date of receipt of copy of this Court. As soon as the petitioner responds to the show-cause notice, the respondents are directed to consider the case of the petitioner in light of its own case which was decided by the Division Bench of Allahabad High Court in Writ Tax No. 859 of 2023 [ 2023 (8) TMI 46 - ALLAHABAD HIGH COURT] . Considering the identical issue where the Division Bench of the Allahabad High Court held the petitioner has been non suited on the ground that Form ITC-02 for transfer of input tax credit was not available on the GST Portal which was in nascent stage during the initial months after its implementation on 01.07.2017 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h had pursuant to Business Transfer Agreement with one Tikona Digital Networks Private Limited as per Section 18(3) of the Central Goods and Service Tax Act, as a registered company, allowed to transfer the business and the Input Tax Credit lying un-utilized in its Electronic Credit Ledger. 3. Learned advocate Mr. Paranjape for the petitioner submitted that as per Rule 41(1) of the Central Goods and Services Rules a registered person intending to transfer the credit is required to file Form GST ITC-02 on the common portal for transferring the said input tax credit to the transferee. It had been pointed out to the Central Tax Agency that Form ITC-02 was not available on the GST Portal for filing and hence were unable to comply with the requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of receipt of copy of this Court. As soon as the petitioner responds to the show-cause notice, the respondents are directed to consider the case of the petitioner in light of its own case which was decided by the Division Bench of Allahabad High Court in Writ Tax No. 859 of 2023. Considering the identical issue where the Division Bench of the Allahabad High Court held as under:- Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the Revenue. The writ petition has been filed questioning the legality, propriety and correctness of the order dated 17.04.2023 passed by the Deputy Commissioner, State Tax, Respondent No. 2, whereby and whereunder the demand and recovery of input tax cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years, the petitioner was served with a show cause notice dated 28.2.2023 requiring the petitioner to serve the differential ITC of Rs. 2,88,35,905.60/- along with interest and penalty. The total ITC available in Form GSTR-2A is Rs. 2,22,24,921.08/- whereas petitioner availed the ITC of Rs. 5,10,60,826.68/-. The petitioner submitted a detailed reply against the show cause with a prayer to withdraw the show cause notice. It is alleged that the Respondent No. 2 without considering the reply of the petitioner has proceeded to pass the impugned order dated 17.04.2023 confirming the demand. We have heard learned counsel for the petitioner and have gone through the reply dated 13.03.2023 submitted by the petitioner to the show cause as also the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 2, for rejecting the claim of the petitioner in the wake of the admitted fact that the GST common portal was not online cannot be justified. We consequently set side the order dated 17.04.2023 with liberty to the Respondent No.2 to pass fresh order taking into consideration the objections of the petitioner and also affording it opportunity of hearing, strictly in accordance with law. The writ petition is accordingly disposed of. Needless to say the petitioner to cooperate in the proceedings and not take unnecessary adjournments. 7. The respondents are directed to consider the case of the petitioner in light of the decision passed by the Allahabad High Court and pass an appropriate order in accordance with law especially considering the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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