https://www.taxtmi.com/caselaws?id=449438 The Rajasthan HC addressed a writ petition concerning reversal of Input Tax Credit where the petitioner failed to provide supporting evidence such as debit entries in Electronic Credit Ledger or Books of Accounts. Following the precedent in Hindustan Unilever Ltd., the court noted the provision was challenged on grounds of workability and difficulty in collecting proof from recipients regarding ITC reversal. The court declined to grant interim relief and directed the Union of India to suggest an appropriate mechanism for addressing the procedural challenges. Notice was issued to respondents with the matter returnable on 22/1/2024. en-us Mon, 18 Dec 2023 00:00:00 +0530 Sat, 26 Apr 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449438 The Rajasthan HC addressed a writ petition concerning reversal of Input Tax Credit where the petitioner failed to provide supporting evidence such as debit entries in Electronic Credit Ledger or Books of Accounts. Following the precedent in Hindustan Unilever Ltd., the court noted the provision was challenged on grounds of workability and difficulty in collecting proof from recipients regarding ITC reversal. The court declined to grant interim relief and directed the Union of India to suggest an appropriate mechanism for addressing the procedural challenges. Notice was issued to respondents with the matter returnable on 22/1/2024. Case-Laws GST Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449438