HC quashes order on wrongful input tax credit reversal; case remitted for fresh adjudication under GST DRC 01
Case-Laws
GST
The HC quashed the impugned order relating to wrongful availment of input tax credit on a motor vehicle, noting the petitioner had already reversed the credit in the GSTR-3B return for March 2021. The petition was disposed of at admission, granting the petitioner an opportunity to explain the reversal despite the initial wrongful claim in December 2020. The matter
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