https://www.taxtmi.com/caselaws?id=773144 HC ruled that wrongful ITC availment by poultry feed manufacturer did not constitute tax evasion. The court found the voluntary reversal of ITC through GST DRC 03 form, despite inadvertent errors in tax period specification, was valid. The recovery notice was quashed, and the matter was remanded for fresh adjudication, emphasizing substance over technical form in GST compliance. en-us Thu, 12 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773144 HC ruled that wrongful ITC availment by poultry feed manufacturer did not constitute tax evasion. The court found the voluntary reversal of ITC through GST DRC 03 form, despite inadvertent errors in tax period specification, was valid. The recovery notice was quashed, and the matter was remanded for fresh adjudication, emphasizing substance over technical form in GST compliance. Case-Laws GST Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773144