HC adjudicated a tax dispute involving Input Tax Credit (ITC) ...

Tax Dispute Resolution: ITC Misstatement Requires 10% Deposit, Appeal Rights Preserved Under Conditional Order

April 14, 2025

Case Laws     GST     HC

HC adjudicated a tax dispute involving Input Tax Credit (ITC) misstatement. The court determined that the petitioner must follow prescribed guidelines by depositing 10% of the disputed amount within eight weeks. The demand confirmed by the Appellate Authority shall remain stayed until GST Appellate Tribunal's constitution. Upon tribunal notification, petitioner may file appeal through standard procedural mechanisms. The ex-parte order was conditionally modified, providing a structured pathway for potential further legal recourse while mandating partial financial compliance.

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