{"id":72123,"date":"2025-07-24T08:40:16","date_gmt":"2025-07-24T03:10:16","guid":{"rendered":""},"modified":"2025-07-24T08:40:16","modified_gmt":"2025-07-24T03:10:16","slug":"hc-quashes-order-on-wrongful-input-tax-credit-reversal-case-remitted-for-fresh-adjudication-under-gst-drc-01","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72123","title":{"rendered":"HC quashes order on wrongful input tax credit reversal; case remitted for fresh adjudication under GST DRC 01"},"content":{"rendered":"<p>HC quashes order on wrongful input tax credit reversal; case remitted for fresh adjudication under GST DRC 01<br \/>Case-Laws<br \/>GST<br \/>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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90857\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HC quashes order on wrongful input tax credit reversal; case remitted for fresh adjudication under GST DRC 01Case-LawsGSTThe HC quashed the impugned order relating to wrongful availment of input tax credit on a motor vehicle, noting the petitioner had alr<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72123","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72123","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72123"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72123\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72123"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}