GST | Distinct Demands For ITC Reversal And Utilisation Amount To Prima Facie Duplication: Delhi High Court
The Delhi High Court, in a decision dated 30th May 2025, addressed a petition filed by M/s Lala Shivnath Rai Sumerchand Confectioner Private Limited challenging a Show Cause Notice (SCN) dated 5th August 2025 and an Order-in-Original dated 5th February 2025. The case involved significant tax demands raised by the Additional Commissioner, CGST Delhi-West, primarily concerning Input Tax Credit (ITC) for the Financial Year 2017-18 to 2022-23. Petitioner Runs Combined…
