HC Sets Aside ITC Denial for Non-Submitted Documents which were not asked to submit

Amit Upadhyay Vs Sales Tax Officer (Delhi High Court) The case of Amit Upadhyay vs. Sales Tax Officer revolves around the denial of Input Tax Credit (ITC) amounting to Rs. 73,76,148.00 by the Sales Tax Officer, based on alleged non-submission of required documents. The petitioner challenges this decision, arguing that all necessary disclosures were made. The Delhi High Court scrutinized the matter and found discrepancies in the order passed by the Sales Tax Officer. Despite the petitioner submitting a detailed reply addressing each point of concern, the officer concluded that the petitioner fa...