Reversal of ITC - wrongful availment of Input Tax Credit (ITC) ...

Court Confirms ITC Reversal on Car, Quashes Order for Wrongful Claim; Case Remanded for Reconsideration and Further Submissions.

March 21, 2024

Case Laws GST HC

Reversal of ITC - wrongful availment of Input Tax Credit (ITC) on Car - The petitioner contended that despite reversing the ITC in the GSTR 3B return, the impugned order was issued on the premise that the ITC was not reversed. However, upon examination of the documents provided by the petitioner, including the GSTR 3B return, the court found that the ITC was indeed reversed as claimed. Therefore, the court quashed the impugned order and remanded the matter for reconsideration, allowing the petitioner to file a reply and submit relevant documents.

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Reversal of ITC - wrongful availment of Input Tax Credit (ITC) ...

Court Confirms ITC Reversal on Car, Quashes Order for Wrongful Claim; Case Remanded for Reconsideration and Further Submissions.

March 21, 2024

Case Laws GST HC

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