Issue on Availing ITC on Sweetmeat Shop: Delhi HC Directs to File Appeal before Appellate Authority

The Delhi High Court directed M/s Lala Shivnath Rai Sumerchand Confectioner Pvt. Ltd. to file an appeal before the appellate authority regarding the denial of Input Tax Credit (ITC) on their sweetmeat shop. The court observed that there was a duplication in the demand raised—both for reversal and utilization of ITC—which amounted to double taxation. The petitioner was permitted to file the appeal by July 15, 2025, with the requisite pre-deposit, and any prior deposits would be adjusted accordingly.