ITC Blocking: SCN issued in mechanical manner is without authority of law

By Editor2 Goods and Services Tax Judiciary March 13, 2023 1 comment

Case Name: Parity Infotech Solutions Pvt. Ltd. Vs Government of National Capital Territory of Delhi & Ors. (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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Advertisement Parity Infotech Solutions Pvt. Ltd. Vs Government of National Capital Territory of Delhi & Ors. (Delhi High Court) In the present case, the respondents had no material to form any opinion that the ITC had been availed wrongly on account of any fraud or any wilful-misstatement or suppression of facts to evade tax. Concededly, the respondents had no material to form any independent opinion whatsoever. It is apparent that the impugned show cause notice was issued in a mechanical manner to comply with the impugned instructions. In view of the above, we have no hesitation in ho...

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