Delhi HC Sets Aside SCN Alleging Wrongful ITC Availment, Allows Document submission

R L Enterprises Vs Commissioner State Goods and Services Tax Delhi & Anr. (Delhi  High Court) In the case of R L Enterprises Vs Commissioner State Goods and Services Tax Delhi & Anr., the Delhi High Court addressed a petition challenging an order dated December 24, 2023, issued under Section 73 of the Central Goods and Services Tax Act, 2017, and the State Goods and Services Tax Act, 2017. This order followed a Show Cause Notice (SCN) dated September 22, 2023, which alleged that the petitioner wrongfully availed Input Tax Credit (ITC) based on the cancellation of registration of certa...