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Informative

Prima Facie Duplication in GST ITC Demands: Delhi HC Flags Dual Recovery of Reversed and Utilised ITC, Allows Appeal with Limited Pre-Deposit

Update / Judgement Date

06 Jun 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Delhi High Court identified a prima facie duplication in GST Input Tax Credit (ITC) demands, flagging dual recovery of reversed and utilized ITC. The court allowed the appeal with a limited pre-deposit, emphasizing the need for accurate tax assessments.