Reversal of Erroneously Availed ITC TRAN-I: HC directs re-adjudication

Chemrow India Private Limited Vs Commissioner of Delhi Goods And Service Tax And Others (Delhi High Court) In a recent judgment, the Delhi High Court addressed the issue of the non-application of mind by the Proper Officer in a case involving the reversal of erroneously availed Input Tax Credit (ITC) TRAN-I. The court’s decision highlights the importance of proper consideration of taxpayer responses and directs re-adjudication on the matter. The petitioner challenged the order dated 30.12.2023, which disposed of the Show Cause Notice proposing a demand against the petitioner under Sectio...