Case Law Details
Case Name : Aathi Hotel Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
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All High Courts Madras High Court
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Aathi Hotel Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
No interest and penalty to be imposed if credit is merely availed but not utilised | Section 73 & 74 Interest will be attracted only if wrong/excess ITC availed & utilized
The Hon’ble Madras High Court in Aathi Hotel v. Assistant Commissioner (ST) (FAC) [W.P.No.3474 of 2021 W.M.P.Nos.3980 & 3982 of 2021 dated December 08, 2021] has held that,
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Author Bio
sir like your guide if Cenvat credit could,t be filed but credited and avialed in GSTR-3 B.after SC Jud. reversed .can GST ask for interest for the period from 1.7.2017.where as CENVAT IS ENETILEMENT FROM ACCRUAL Date 1.7.2017.
m 9999001345
IGST tax wrongly availed CGST AND SGST, Next year 3B revised ITC CSGT AND SGST then claim IGST interest applicable section 50(1)
Very nicely written 👍👍