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Case Name : Larsen And Toubro Limited Vs Commissioner Of Delhi Goods And Service Tax And Anr (Delhi High Court)
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Larsen And Toubro Limited Vs Commissioner of Delhi Goods And Service Tax And Anr (Delhi High Court) Delhi High Court has directed the Commissioner of Delhi Goods and Service Tax to accept and re-hear a rectification application filed by Larsen and Toubro Limited (L&T), challenging a GST demand of approximately ₹2.38 crores for the Financial Year 2018-19. The demand stemmed primarily from alleged non-reconciliation between GSTR-01 and GSTR-09 forms, and claims of Input Tax Credit (ITC) from non-compliant dealers. The court’s intervention came after noting that L&T’s initial re...
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