Delhi HC: ITC Claim Rejected, Assessee’s Reply Ignored – Re-adjudication Ordered

Ruchika Jain Vs Sales Tax Officer (Delhi High Court)

The Delhi High Court recently addressed a case involving Ruchika Jain versus the Sales Tax Officer concerning the rejection of an Input Tax Credit (ITC) claim without considering the assessee’s detailed reply.

The petitioner challenged the order dated 30.12.2023, which disposed of the Show Cause Notice dated 22.09.2023, proposing a significant demand against the petitioner under Section 73 of the Central Goods and Services Tax Act,

Please become a Premium member. If you are already a Premium member, login here to access the full content.