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of <h1>Petitioner must respond to show-cause notice on unauthorized Input Tax Credit transfer within two weeks</h1> <h3>Tikona Infinet Private Limited Versus State Of Gujarat</h3> Tikona Infinet Private Limited Versus State Of Gujarat - 2024 (82) G. S. T. L. 311 (Guj.) Issues:The issues involved in the judgment are the challenge to a show-cause notice issued by the respondents regarding the transfer of unutilized Input Tax Credit under the Central Goods and Service Tax Act.Details of the Judgment:Issue 1: Challenge to Show-Cause NoticeThe petitioner challenged a show-cause notice dated 29.09.2023 issued by the respondents regarding the transfer of unutilized Input Tax Credit. The petitioner contended that due to the non-availability of Form ITC-02 on the GST Portal, they manually filed the form for transferring the credit to the transferee. The petitioner relied on a similar order passed by the High Court of Allahabad in their favor, dealing with the same issue.Issue 2: Consideration of SubmissionsAfter hearing the arguments from both parties, the Court directed the petitioner to respond to the show-cause notice within two weeks. The Court also instructed the respondents to consider the petitioner's case in light of the Allahabad High Court's decision, which highlighted the non-availability of Form ITC-02 on the online portal of GST. The Court emphasized the importance of following legal procedures and providing a fair opportunity for the petitioner to be heard before making any decisions.Separate Judgment by Allahabad High Court:A separate judgment by the Allahabad High Court in a similar case emphasized the necessity for proper consideration of objections raised by the petitioner and providing an opportunity for a personal hearing. The Court set aside the previous order and instructed the authorities to pass a fresh order after considering the petitioner's objections and ensuring compliance with the law.Conclusion:The Court directed the respondents to reconsider the petitioner's case based on the Allahabad High Court's decision and to pass an appropriate order in accordance with the law. The petition was disposed of with the directive for direct service and cooperation from the petitioner in the proceedings.
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