M/s HARSH KHANNA AND SONS HUF v. UNION OF INDIA & ORS.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
M/s HARSH KHANNA AND SONS HUF
v.
UNION OF INDIA & ORS.
W.P.(C) 4900/2025 & CM APPL. 22530/2025 dated 25.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73
Decision : Matter remanded back
ITC – Excess ITC claim – Mismatch in returns – Petitioner contended relevant credit reversed and claimed under proper head prior to SCN issuance – Respondent confirmed veracity of petitioner’s stand during hearing – Adjudication and appellate orders failed to consider this factual position – Held: Writ petition allowed – Orders quashed and set aside – Matter remanded to adjudicating authority for fresh consideration within 12 weeks.
Represented By:
Counsel for the Petitioner: Akhil Krishan Maggu, Vikas Sareen, Oshin Maggu, Aryan Nagpal, Mehak Sharma, Advs.
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