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Section 74 Invocation Upheld for Wrongful ITC on Blocked Credits: Madras HC
Case Law Details
- Case Name
- RMZ Infinity (Chennai) Pvt. Ltd Vs Joint Commissioner of CGST & Central Excise (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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RMZ Infinity (Chennai) Pvt. Ltd Vs Joint Commissioner of CGST & Central Excise (Madras High Court)
The petitioner challenged an Order-in-Original dated 04.02.2025 confirming part of the demand raised in a show cause notice issued under Section 74 of the CGST/TNGST Act read with Section 20 of the IGST Act for alleged wrongful availment of input tax credit (ITC), along with interest under Section 50 and penalty under Section 74. The show cause notice proposed recovery of ineligible ITC, appropriation of amounts already reversed through DRC-03 and GSTR-3B, recovery of interes...
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