GST Dept cannot Deny ITC on Ground of Deficiency in Memo Once Taxpayer Succeeded in Appeal: Delhi HC [Read Order]

By Shabna Rahim - On July 17, 2023 4:46 pm - 2 mins read
GST - GST Dept - GST Dept cannot Deny ITC - ITC - Deficiency - Deficiency in Memo - Delhi HC - taxscan

The Delhi High Court held that the Goods and Service Tax (GST) Department cannot deny the Input Tax Credit (ITC) on the ground of the deficiency in the memo filed by the taxpayer and once the taxpayer succeeded in appeal.  Advance Systems, the petitioner filed a writ petition praying to issue a writ of mandamus…

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