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GST - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Refund of Reversal of Input Tax Credit (ITC) during ...


High Court Unable to Determine Coercion in GST ITC Reversal Dispute; Investigation Continues.

February 21, 2023

Case Laws     GST     HC

Refund of Reversal of Input Tax Credit (ITC) during investigation - allegation of coerced by the GST officers - bogus firms - Investigation into the matter is pending. Reply, and rejoinders are raising seriously disputed questions about how the ITC is reversed. It is not possible to render a finding in a writ jurisdiction that it was due to coercion. - HC

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