A. S. Fastener ., In re
Date: March 23, 2023
Subject Matter
Refusal to refund Input Tax Credit for failure to furnish necessary information about the transfer of business is unacceptable
Summary
The petitioner was seeking a refund of Input Tax Credit (ITC), which was rejected due to their GST registration being cancelled on the grounds of non-existence. However, the petitioner claims to have transferred their business to a newly constituted…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning an order dated 31.10.2022 passed by respondent no.3 [the Joint Commissioner, Central Goods and Service Tax (CGST), Appeals-I, Delhi – hereafter ‘ the Appellate Authority ’], whereby the petitioner’s appeal against an order dated 22.02.2022 passed by respondent no.2…