Liability of interest - allegation of undue or excess claim of ...

High Court Rules Interest Liability on ITC, Education Cess, and Higher Education Cess Invalid Due to Departmental Error.

April 15, 2023

Case Laws GST HC

Liability of interest - allegation of undue or excess claim of ITC - By virtue of the Amendment in 2022 that has retrospective effect from 2017, it is only when ITC has been wrongly availed and utilized with a revenue impact, that interest liability is attracted. In the present case, the original error of non-maintenance of ECL is admittedly attributable to the department. Moreover, the petitioner has not utilized the credit. - Liability of interest on ITC, Education Cess and Higher Education Cess, is not in conformity with law and is set aside - HC

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Liability of interest - allegation of undue or excess claim of ...

High Court Rules Interest Liability on ITC, Education Cess, and Higher Education Cess Invalid Due to Departmental Error.

April 15, 2023

Case Laws GST HC

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