Re-credit of Input Tax Credit (ITC) cannot be denied due to technical limitations of the GST portal
Last updated: 11 November 2025
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of Mohan Footcare Pvt. Ltd. v. Deputy Commissioner of CGST [W.P.(C) 6804/2024 order dated September 18, 2025] held that the refund of ITC initially adjusted as erroneous refund must be re-credited to the assessee's Electronic Credit Ledger, and that technical limitations of the GST portal cannot be used to deny statutory rights to re-credit.
Citation :
W.P.(C) 6804/2024 order dated September 18, 2025
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Bimal Jain
Published in GST
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