Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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S.74 CGST Act | Consolidated SCN For Multiple Financial Years Necessary To Establish Wrongful Availment Of ITC: Delhi High Court
GSTOther Legal Matters
The Delhi High Court has ruled that a "consolidated SCN for multiple financial years is necessary to establish wrongful availment of ITC." The court found that a single SCN, which does not properly distinguish between the financial years, can be flawed. The decision provides a crucial precedent for tax authorities on how to issue notices in cases involving multiple years.
