Mentioning of ITC in Wrong Column: Delhi HC sets aside Order passed u/s 73 of CGST Act [Read Order]

The Delhi HC set aside the order passed under Section 73 of the CGST Act even though there was mentioning of ITC in wrong column

By Kalyani B. Nair - On February 23, 2024 2:01 pm - 2 mins read

Delhi High Court - CGST - input tax credit - Incorrect ITC column - GST - ITC - ITC in Wrong Column - taxscan

The Delhi High Court set aside the order passed under Section 73 of the Central Goods and Service Tax Act, 2017 ( CGST Act ) even though there was mentioning of input tax credit ( ITC ) in wrong column. The Petitioner impugned the order dated 05.12.2023, whereby an order under Section 73 of this…

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