KJV Alloys Conductors Pvt. Ltd. Vs Union of India And Others
Date: February 11, 2026
Subject Matter
Interest on Wrongly Availed ITC Mandatory; Recoverable without SCN; Refund Adjustment Upheld
Summary
The High Court dismissed the petition, affirming the levy of interest on wrongly availed input tax credit (ITC) and the adjustment of a refund from the electronic cash ledger against this interest. The Court held that interest is mandatory under Sect…
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT The petitioner has filed the present petition under Article 226/227 of the Constitution of India against the order dated 10.02.2020 passed by the Respondent No.3 – Commissioner, Central GST Custom & Central Excise Office, Jabalpur and order dated 21.04.2021 passed by the Respondent No.4 – Joint Commissioner (Appeals) Central GST, Bho…