Delhi HC Confirms ITC Demand, Penalty & Interest Due to Assessee’s Non-Compliance

Pret Study By Janak Fashions Private Limited Vs Assistant Commissioner (Delhi High Court) Delhi High Court has declined to quash an order from the Goods and Services Tax (GST) authorities that confirmed a demand for Input Tax Credit (ITC) allegedly availed without the actual receipt of goods, along with imposing equivalent penalty and interest. While the petitioner claimed they were denied access to a personal hearing, the court found the company lacked diligence in responding to notices and pursuing the hearing opportunity. The court, however, granted the petitioner the liberty to challenge t...