Wrongly availed ITC reversed but still included in tax demand notice – Court sets aside erroneous demand.
Case-Laws
GST
The petitioner had wrongly availed Input Tax Credit (ITC) which was reversed in the GSTR-3B filed for February 2020. Despite admitting the reversal, the second respondent included the demand for the wrongly availed ITC in the DRC-07 notice. The High Court held that the reason provided by the second respondent for including the demand was unacceptable. The demand under
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =