Delhi HC Set Aside ITC Demand Due to Lack of Specific Findings on Supplier Tax Payment

Hanuman Industrial Corporation Vs Govt of NCT of Delhi (Delhi High Court) The petitioner challenged an order dated 20.04.2024 passed by the Adjudicating Authority under Section 73 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017, confirming a demand of ₹46,27,512 on account of alleged excess utilisation of input tax credit (ITC), along with interest and penalty. The order was issued pursuant to a show cause notice dated 24.12.2023. The show cause notice alleged that the petitioner had availed ITC from suppliers who had not paid tax on their outwa...