https://www.taxtmi.com/caselaws?id=434771 The HC held that the reversal of Input Tax Credit (ITC) by the revenue without any assessment or demand was unlawful and coercive. The Court found that the revenue authority disregarded interim directions issued in prior cases and related instructions, which mandated informing taxpayers about voluntary tax payments via DRC-03. The officer's failure to comply with these binding directions was viewed seriously. Consequently, the HC directed the respondent-revenue to refund the reversed ITC amounting to Rs. 37,68,300/- along with 6% interest. The petition was disposed of accordingly. en-us Wed, 18 Jan 2023 00:00:00 +0530 Tue, 12 Aug 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434771 The HC held that the reversal of Input Tax Credit (ITC) by the revenue without any assessment or demand was unlawful and coercive. The Court found that the revenue authority disregarded interim directions issued in prior cases and related instructions, which mandated informing taxpayers about voluntary tax payments via DRC-03. The officer's failure to comply with these binding directions was viewed seriously. Consequently, the HC directed the respondent-revenue to refund the reversed ITC amounting to Rs. 37,68,300/- along with 6% interest. The petition was disposed of accordingly. Case-Laws GST Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434771