Santosh Kumar Gupta (Mahan Polymers) Vs Commissioner
Date: December 4, 2023
Subject Matter
Involuntary reversal of ITC during the search needs to be refunded to the taxpayer
Summary
The case law involves a petitioner challenging a search and inspection conducted at his business premises under Section 67(1) of the Delhi Goods and Services Tax Act, 2017. The petitioner claimed that he was compelled to reverse the Input Tax Credit…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition principally challenging the search / inspection conducted at his business premises situated at 3460/1, Jai Mata Market, Tri Nagar, Delhi- 110039 and Godown at E-285, Sector-4, Bawana, Delhi-110039 on 18.10.2022 under Section 67(1) of the Delhi Goods and Services Tax Act, 2017 (hereafter ‘ the…