Delhi HC Quashes GST ITC Demand for Ignoring IBC Moratorium Plea

Srei Equipment Finance Limited Vs Office of The Assistant Commissioner (Delhi High Court)

The petition challenged the order dated 23rd December, 2025 passed by the Assistant Commissioner, GST South Commissionerate. By the impugned order, the authority invoked the extended period of limitation under the proviso to Section 74(1) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017 for alleged excess or wrongful availment of Input Tax Credit (ITC). The authority confirmed a demand of ineligible ITC amounting to Rs. 67,50,000 under Section 74(1), ordered appropriation of Rs

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