GST Demand Orders Quashed as ITC Was Reversed Before SCN Issuance

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 tax differences,...