The Hon’ble Delhi High Court in the case of Pedersen Consultants India Pvt. Ltd. v. Union of India and Ors. [W.P. (C) 1039/2024 dated March 19, 2024] disposed of the writ petition, thereby allowing the registered person to file refund application for the Input Tax Credit (“ITC”) reversed when subsequently returns have been filed and taxes have been paid by the Supplier.
Source A2ztaxcorp
