Alleged excess claim of Input Tax Credit: Delhi HC Orders Re-Adjudication

Mrishi Marcndey India Ltd Vs Sales Tax Officer (Delhi High Court)

In a recent ruling by the Delhi High Court, the case of Mrishi Marcndey India Ltd Vs Sales Tax Officer has seen significant developments. The court’s decision to restore the matter to the proper officer for adjudication of the Show Cause Notice (SCN) regarding the alleged absence of excess Input Tax Credit (ITC) has raised pertinent legal questions. Let’s delve into the detailed analysis of this judgment to understand its implications.

The petitioner challenged the order dated 21.12.2023, which dis

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