https://www.taxtmi.com/caselaws?id=762559 Gujarat HC held that petitioner was wrongfully compelled to reverse ITC of Rs. 9,83,53,032/- during summons proceedings without proper adjudication. The court found double debiting occurred - once during forced reversal and again when filing refund application under Rule 89. While not determining petitioner's entitlement to refund (matter sub-judice before Appellate Authority), HC directed restoration of reversed ITC to Electronic Credit Ledger within four weeks, finding the initial reversal violated constitutional provisions and CGST Act sections. Petition allowed in part. en-us Wed, 20 Nov 2024 00:00:00 +0530 Wed, 02 Jul 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762559 Gujarat HC held that petitioner was wrongfully compelled to reverse ITC of Rs. 9,83,53,032/- during summons proceedings without proper adjudication. The court found double debiting occurred - once during forced reversal and again when filing refund application under Rule 89. While not determining petitioner's entitlement to refund (matter sub-judice before Appellate Authority), HC directed restoration of reversed ITC to Electronic Credit Ledger within four weeks, finding the initial reversal violated constitutional provisions and CGST Act sections. Petition allowed in part. Case-Laws GST Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762559