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Section 50(3) Interest Upheld for Wrongful ITC Availment & Utilisation: Madras HC
Case Law Details
- Case Name
- Jayashree Enterprises Vs Assistant Commissioner (ST) (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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Jayashree Enterprises Vs Assistant Commissioner (ST) (Madras High Court)
The Madras High Court considered a writ petition challenging an order dated 12.02.2025, primarily with regard to the imposition of interest under the GST enactments.
The petitioner contended that the demand arose from a discrepancy between the Input Tax Credit (ITC) reflected in GSTR-3B and the auto-populated GSTR-2A. According to the petitioner, such a discrepancy could not be characterised as wrongful availment and utilisation of ITC. The petitioner relied on Circular F.No.CBEC-20/01/08/2019-GST dated 1...
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