https://www.taxtmi.com/caselaws?id=772236 The Delhi HC disposed of a petition challenging a tax demand for ineligible input tax credit utilization during 2017-18 to 2022-23 under N/N. 46/2017 Central Tax (Rate). The court observed prima facie duplication in demands for ITC reversal and utilization, noting both were separately demanded in the impugned order. The petitioner was directed to approach the Appellate Authority with pre-deposit required only for specific demand paragraphs (ii), (iii) & (iv). Appeal filing deadline was set for July 15, 2025, with adjustment for any existing deposits against the pre-deposit requirement. en-us Fri, 30 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772236 The Delhi HC disposed of a petition challenging a tax demand for ineligible input tax credit utilization during 2017-18 to 2022-23 under N/N. 46/2017 Central Tax (Rate). The court observed prima facie duplication in demands for ITC reversal and utilization, noting both were separately demanded in the impugned order. The petitioner was directed to approach the Appellate Authority with pre-deposit required only for specific demand paragraphs (ii), (iii) & (iv). Appeal filing deadline was set for July 15, 2025, with adjustment for any existing deposits against the pre-deposit requirement. Case-Laws GST Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772236