Delhi HC Sets Aside SCN Alleging Wrongful Availment of ITC u/s 73 of CGST Act, Grants Two Weeks Extension for Submitting Supporting Documents

The Delhi High Court quashed a Show Cause Notice (SCN) that alleged wrongful availment of Input Tax Credit (ITC) under Section 73 of the CGST Act. The Court observed that the authorities had failed to provide sufficient evidence to substantiate the claims of ITC misuse and allowed the petitioner an extension of two weeks to submit supporting documents. The decision emphasizes the need for procedural correctness when issuing notices and conducting tax assessments. The ruling also underlines that taxpayers should be given adequate opportunity to defend their case.