Harsh Khanna And Sons HUF Vs Union of India (Delhi High Court)
Date: March 24, 2026
Court: High Court
Bench: Delhi
Type: Writ Petition
Subject Matter
Orders Raising GST Demand Set Aside Due to Prior Reversal of Input Tax Credit
Summary
The petition is allowed , and the impugned orders demanding GST and imposing penalties are set aside . The Court found that the Input Tax Credit (ITC) forming the basis of the demand had been reversed and claimed under the proper head prior to the is…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT This petition has been filed under Article 226 of the Constitution praying for the following reliefs: “(i) issue a writ, order or direction of certiorari or any other writ, order or direction thereby, declaring the notification number 9/2023-central tax dated 31.03.2023 being arbitrary, unreasonable, ultra vires the provisions of Central Goods An…