GST – New Delhi High Court: Reversal of ITC has been made while the petitioner’s premises were being searched and he was being subjected to questioning/ enquiries - Hence it is unable to accept that the reversal of ITC was made voluntarily – But for the search continuing till late at night, there were no circumstances which would, in normal course, lead the petitioner to reverse the ITC late at night - Directed to reverse ITC in ECRL - Writ petition allowed [Order attached]

Admin
11-Dec-2023 23:03:18