ITC Denial Set Aside Due to Non-Speaking Order: Delhi HC Remands Case

R. N. Garg And Sons Vs Union of India & Ors. (Delhi High Court)  The petition before the Delhi High Court challenged an order dated 18.04.2024 and a show cause notice dated 11.12.2023 issued under Section 73 of the CGST/DGST Acts. The petitioner sought quashing of the impugned order and notice, primarily on the ground that Input Tax Credit (ITC) had been wrongly denied due to retrospective cancellation of suppliers’ GST registrations. The petitioner was registered under GST from 30.11.2017, and its registration was later suspended on 18.11.2022. A show cause notice proposed a demand of ...