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2023 (11) TMI 552 - DELHI HIGH COURTWrongful availment of the input tax credit (ITC) - mismatch in the returns - petitioner is aggrieved by the impugned SCN as the said explanation has apparently not been accepted and the respondents have initiated proceedings for recovery of the ITC which, according to the respondents, has been wrongly availed - HELD THAT:- Since the present petition is at the stage of the impugned SCN, it is not considered apposite to interfere in the proceedings, however, the concerned officer shall consider all contentions of the petitioner including the directions issued by the Allahabad High Court and the Gujarat High Court in the petitioner’s case. The petition is disposed of.
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