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GST Interest payable on Wrongful ITC Availment Retained for 630 Days: MP HC
Case Law Details
- Case Name
- KJV Alloys Conductors Pvt. Ltd. Vs Union of India And Others (Madhya Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madhya Pradesh HC
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KJV Alloys Conductors Pvt. Ltd. Vs Union of India And Others (Madhya Pradesh High Court)
The writ petition was filed challenging the orders dated 10.02.2020 and 21.04.2021 passed by the GST authorities, whereby interest amounting to Rs.54,29,792/- was confirmed on reversal of input tax credit (ITC), and a refund of Rs.32,00,000/- from the electronic cash ledger was adjusted against such interest liability.
The petitioner, a manufacturer registered under GST, claimed transitional credit of Rs.1,31,07,632/- by filing Form TRAN-1. Due to technical glitches in the GST portal, the credit did not re...
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