Madras HC Sets Aside GST Interest & Penalty order Due to ITC Reversal & directs fresh hearing

K.C. & Sons Vs Deputy Commissioner (ST) (Madras High Court)

Madras High Court set aside the interest and penalty order imposed on K.C. & Sons by the Deputy Commissioner (ST) under the GST Act, 2017. The petitioner challenged the order dated 07.12.2023, arguing that it violated principles of natural justice as it failed to consider the material on record. The dispute arose from a mismatch between GSTR-3B and GSTR-2A for the financial year 2017-18, leading to a demand for interest and penalty. The petitioner contended that the excess Input Tax Credit (ITC) in question had alr

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