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HomeGSTRefund Can’t Be Withheld on Alleged Excess ITC Without SCN: Delhi HC 

Refund Can’t Be Withheld on Alleged Excess ITC Without SCN: Delhi HC 

GST

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By Mariya Paliwala
Refund Can’t Be Withheld on Alleged Excess ITC Without SCN: Delhi HC

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The Delhi High Court held that the department cannot deny or withhold refunds merely on the basis of alleged excess Input Tax Credit (ITC) without issuing a statutory Show Cause Notice (SCN).  The bench of Justice Prathiba M. Singh and Justice Renu Bhatnagar have directed the Central Goods and Services Tax (CGST), Delhi North Commissionerate…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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