https://www.taxtmi.com/caselaws?id=428952 The Delhi HC held that demand and recovery proceedings could not be sustained against a similarly situated assessee where the same issue on reversal of input tax credit after credit notes had already been decided in favour of other assessees and that view had been sustained in higher proceedings. The petitioner's factual position was not materially different, so the prior appellate outcome governed its case as well. Delay and laches did not justify refusing relief on these facts, although costs were imposed for the petitioner's procrastination. The demand was quashed, the impugned order set aside, and substantive relief granted in favour of the assessee. en-us Thu, 22 Sep 2022 00:00:00 +0530 Sat, 15 Oct 2022 09:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428952 The Delhi HC held that demand and recovery proceedings could not be sustained against a similarly situated assessee where the same issue on reversal of input tax credit after credit notes had already been decided in favour of other assessees and that view had been sustained in higher proceedings. The petitioner's factual position was not materially different, so the prior appellate outcome governed its case as well. Delay and laches did not justify refusing relief on these facts, although costs were imposed for the petitioner's procrastination. The demand was quashed, the impugned order set aside, and substantive relief granted in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428952