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GST Demand Orders Quashed as ITC Was Reversed Before SCN Issuance
Case Law Details
- Case Name
- Harsh Khanna And Sons HUF Vs Union of India (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Harsh Khanna And Sons HUF Vs Union of India (Delhi High Court)
In Harsh Khanna And Sons HUF Vs Union of India, the Delhi High Court examined a writ petition challenging demand orders arising from alleged excess availment of Input Tax Credit (ITC) for FY 2018–19. A Show Cause Notice dated 03.01.2024 under Section 73 of the CGST Act proposed a demand of ₹45,81,000, primarily on account of excess ITC claimed in GSTR-3B compared to GSTR-2A. The adjudicating authority, through Order-in-Original dated 24.04.2024, confirmed disallowance of ITC amounting to ₹41,41,731 along with...
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