Delhi HC Makes Serious Observations on "the Procedural Fallibility and Shortcomings" Of GST System

In a case of unlawful expropriation of Input Tax Credit, the Delhi High Court last week made serious observations on "the procedural fallibility and shortcomings" of the GST system, even stating that the case demonstrates "how the tax department has miserably fallen short of the expectation".  The issue raised by the Petitioner was that an attempt was made to transition the available credit u…