Excess ITC Claim on Non-Reconciliation of Information in GSTR-3B: Delhi HC quashes Demand of Rs 12 lakhs [Read Order]

Delhi HC quashed demand of Rs 12 lakhs alleging grounds of excess ITC claim on account of non-reconciliation of information declared in GSTR-3B and availment of excess ITC in GSTR-3B compared to the tax on inward supplies declared by suppliers
Delhi High Court - GSTR-3B - Excess ITC Claim - Delhi HC quashes Demand - ITC - Tax news - Taxscan

The Delhi High Court quashed a demand of 12 lakhs made by the Department on the ground of excess claim of input tax credit ( ITC ) on account of non-reconciliation of information declared in GSTR-3B. The Petitioner impugned the order whereby the impugned Show Cause Notice, proposing a demand of Rs 12,42,094.00/- against the…

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