Alleged Excess ITC Claim: Delhi HC Quashes Order for Failure to Consider Petitioner’s Reply

MAA Padmawati Lamination Vs Commissioner Delhi Goods And Service Tax And Others (Delhi High Court)

In the case of MAA Padmawati Lamination vs. Commissioner Delhi Goods And Service Tax And Others, the petitioner challenged an order dated 15.03.2024, which created a demand against the petitioner for an alleged excess claim of Input Tax Credit for the financial year 2018-2019. The impugned order noted that no reply or explanation had been received from the taxpayer.

The petitioner’s counsel argued that a reply was indeed filed, albeit belatedly, on 10.03.

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