2026-VIL-195-MAD
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SGST High Court Cases

GST - Demand for ineligible Input Tax Credit along with interest and penalty under the GST law - Whether the levy of interest and penalty by the impugned assessment order is valid – HELD - There is no scope for interference with the impugned assessment order as the petitioner had not opted for any of the alternatives provided under Sections 74(5), 74(8) or 74(11) of the CGST Act, 2017. The petitioner had admitted the tax liability and credited the same, and thus, the levy of interest under Section 50(3) and penalty under Section 74 of the is valid. The petitioner had the option to either pay the tax together with interest payable under Section 50 along with penalty equivalent to fifteen percent of such tax on the basis of its own ascertainment or the tax as ascertained by the proper officer in terms of Section 74(5) and inform the proper officer in writing of such payment. Similarly, the petitioner had the option to pay tax, interest under Section 50 together with 25% of such tax towards penalty within a period of 30 days from the date of issuance of the show-cause notice under Section 74(8). The petitioner also had the option under Section 74(11) to pay tax along with interest on belated payment along with penalty equivalent to 50% of such tax and communicate the same to the proper officer in writing of such payment. Since the petitioner did not opt for any of these alternatives, there is no scope for interfering with the impugned assessment order – The petition is dismissed
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