https://www.taxtmi.com/caselaws?id=774708 The HC set aside orders dated 20th November 2023 and appellate order dated 15th December 2025 in a GST matter involving wrongful utilization of Input Tax Credit. The petitioner failed to respond to multiple notices including ASMT 10, DRC 1A, and DRC 01 forms, citing illness as reason for non-response. The case originated from scrutiny under Section 61 of WBGST/CGST Act 2017, with interest levied despite unclear records regarding actual ITC utilization. The petition was disposed of favorably for the petitioner. en-us Wed, 25 Jun 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774708 The HC set aside orders dated 20th November 2023 and appellate order dated 15th December 2025 in a GST matter involving wrongful utilization of Input Tax Credit. The petitioner failed to respond to multiple notices including ASMT 10, DRC 1A, and DRC 01 forms, citing illness as reason for non-response. The case originated from scrutiny under Section 61 of WBGST/CGST Act 2017, with interest levied despite unclear records regarding actual ITC utilization. The petition was disposed of favorably for the petitioner. Case-Laws GST Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774708