Delhi HC Allows Single Appeal for Composite Order on Wrongful ITC via Good-less Invoices

• A single Show Cause Notice was issued for wrongful Input Tax Credit claims without actual goods movement for 2017-18 to 2019-20.
• The department issued one order for all three years based on the common notice.
• The assessee argued against filing separate appeals for each year due to the common notice and order.
• The legal question was whether one consolidated appeal could be filed under section 107 of the CGST Act.
• It was decided that a single consolidated appeal is permissible.
• Case: Delhi HC – Delhi Foils v. Additional Commissioner.

Source: a2ztaxcorp.net

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.