https://www.taxtmi.com/caselaws?id=762549 Madras HC partly allowed writ petition challenging DRC-07 notice for wrongly availed ITC. Court set aside demand under item 3, finding petitioner had already reversed the incorrect ITC claim in February 2020 GSTR-3B return. Despite respondent's admission of reversal, they erroneously included demand citing portal limitations. HC held this reasoning unacceptable since first respondent had ordered reversal treatment as payment under Section 73 CGST Act 2017. Petitioner granted liberty to seek amnesty for other claims through appropriate authority. en-us Mon, 11 Nov 2024 00:00:00 +0530 Fri, 11 Jul 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762549 Madras HC partly allowed writ petition challenging DRC-07 notice for wrongly availed ITC. Court set aside demand under item 3, finding petitioner had already reversed the incorrect ITC claim in February 2020 GSTR-3B return. Despite respondent's admission of reversal, they erroneously included demand citing portal limitations. HC held this reasoning unacceptable since first respondent had ordered reversal treatment as payment under Section 73 CGST Act 2017. Petitioner granted liberty to seek amnesty for other claims through appropriate authority. Case-Laws GST Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762549