ITC Denial: Officer cannot reject detailed submission by merely stating that reply is unsatisfactory

Safe Fly Aviation Services Private Limited Vs Union Of India And Ors (Delhi High Court) Introduction: In the case of Safe Fly Aviation Services Private Limited Vs Union Of India And Ors, the Delhi High Court (HC) recently issued a significant directive. The court addressed the denial of an excess Input Tax Credit (ITC) claim without providing adequate reasoning. This article delves into the details of the case, the court’s observations, and the implications of its directive. Detailed Analysis: The crux of the matter lies in the order dated 30.12.2023, where the Delhi HC scrutinized the i...