https://www.taxtmi.com/caselaws?id=788865 Under the CGST regime, where it was admitted that the input tax credit had been reversed and reclassified under the proper head before the show cause notice, the factual basis of the adjudication required reconsideration. The Delhi HC therefore set aside the impugned adjudication and appellate orders and remanded the matter for fresh adjudication. The Court expressly made no finding on the merits of the claim, leaving the tax issue open for reconsideration by the authority. en-us Wed, 25 Mar 2026 00:00:00 +0530 Mon, 30 Mar 2026 08:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788865 Under the CGST regime, where it was admitted that the input tax credit had been reversed and reclassified under the proper head before the show cause notice, the factual basis of the adjudication required reconsideration. The Delhi HC therefore set aside the impugned adjudication and appellate orders and remanded the matter for fresh adjudication. The Court expressly made no finding on the merits of the claim, leaving the tax issue open for reconsideration by the authority. Case-Laws GST Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788865