💻⚖️ Bombay HC Quashes INR 18 Crore ITC Recovery Notice Due to GST Portal Issues! ⚖️💻 ➡️ The Court ruled that portal issues shouldn’t block the exercise of statutory rights, remanding the case for fresh consideration based on the manually submitted forms. 🔄📄 #GST #ITC

In Tikona Infinet Pvt. Ltd. [2024] 77 TAXLOKCOM 015 (Bombay), the Bombay High Court quashed a show cause notice for the recovery of INR 18.3 crore in Input Tax Credit (ITC). The petitioner manually filed the GST ITC-02 form due to technical issues on the GST portal, preventing electronic submission. 🖋️❌

💡 Key Takeaway: Technical glitches on the GST portal shouldn’t hinder taxpayers' rights to claim ITC! ✅💻