Delhi HC Directs Consideration of ITC Refund in Light of CBIC Circular

Bharti Enterprises Vs Commissioner (Delhi High Court) Introduction: In a significant legal development, the Delhi High Court has intervened in the case of Bharti Enterprises versus the Commissioner. The court’s directive pertains to the consideration of an Input Tax Credit (ITC) refund application in light of a Circular issued by the Central Board of Indirect Taxes and Customs (CBIC). This article delves into the details of the case, analyzing the implications of the court’s decision. Detailed Analysis: The crux of the matter lies in the rejection of Bharti Enterprises’ appli...