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Case Law Details

Case Name : Anita Bansal Vs Union of India & Anr. (Delhi High Court)
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Anita Bansal Vs Union of India & Anr. (Delhi High Court)

In the case of Anita Bansal Vs Union of India & Anr., the Delhi High Court recently delivered a significant judgment regarding the issue of Input Tax Credit (ITC) under the Central Goods and Services Tax Act, 2017. The petitioner challenged an order dated 30.12.2023, which disposed of a Show Cause Notice (SCN) proposing a substantial demand against her. The crux of the matter lay in her inability to respond to the notice due to her husband’s demise.

The petitioner’s contention revolved around her fa

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