Megha Engineering And Infrastructures LTD. vs. The Commissioner Of Central Tax
Held
The High Court allowed the writ petitions, finding the demand for interest on the ITC portion of tax paid to be illegal and without authority of law. The Court set aside the impugned orders demanding such interest.
Facts
The petitioners challenged the demand for interest on the Input Tax Credit (ITC) portion of tax paid for specific periods. They argued that such a demand was arbitrary, illegal, and contrary to the provisions of the CGST Act and the Constitution.
Key Issues
Whether interest can be demanded on the Input Tax Credit (ITC) portion of tax paid under the GST regime. The legality and validity of such demands were questioned.
Sections Cited
CGST Act 2017
AI-generated summary — verify with the full judgment below
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND DAY OF DECEIVBER TWO THOUSAND AND TWENTY ONE PRESENT THE HON'BLE SRI JUSTICE UJJAL BHUYAN AND THE HON'BLE SMT. JUSTICE P. MADHAVI DEVI WRIT PETITION Nos.44517 of 2018. 12080, 12090 12878,'l 3798.17 365,',17749 17909 17913 18823 20769 21902 23013 26099 29010 and 29279 of 2019 128. 1201.1341 2110. 3562 3573 4667, 5068 and 5098 of 2020 WP NO: 44517 OF 2018 Between: Ivl/s. Ir,4egha Engineering and lnfrastructures Ltd., S-2, Technocrat lndl. E Balanagar, Hyderabad-500037, .Telangana, Represented by T. Ashok R Associated Vice President (Legal) state, eddy, AND ...PETITIONER '1 , The commissioner oJ centrar rax, office of the commissioner of central rax, Ranga Reddy GST Commissionerate posnett Bhavan, Tilak Road, R;mioG, Hyderabad 500 001. 2. The Asst. commrssroner of central rax, office of the Assistant commissioner of ^ GST, Kukatpally Division, A.Q Rajq Nagar, Kukatpalty Hyderabad_SOO O1i
I he superintendent, office of the Superintendent of ceritral rax Balanaoar Bglg_",.?r4 floor, tords court, ptot No: 80,81 Sy.no.166, Usna VuiiapuOiRoaO, KPHB, Hyderabad. ...RESPONDENTS P
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.