https://www.taxtmi.com/caselaws?id=787109 Where transitional input tax credit was wrongfully availed and remained in the electronic credit ledger until reversal, the HC applied the principle that interest is payable on undue or excess input tax credit claimed under the GST code and rejected the contention that mere initial reflection or non utilisation negates interest liability; outcome: interest payable. The court further held that statutory provisions permitting recovery as an arrear allow adjustment of amounts in the electronic cash ledger against confirmed interest liabilities; outcome: adjustment of the cash ledger refund towards the interest arrear was lawful and the writ petition was dismissed. en-us Thu, 12 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787109 Where transitional input tax credit was wrongfully availed and remained in the electronic credit ledger until reversal, the HC applied the principle that interest is payable on undue or excess input tax credit claimed under the GST code and rejected the contention that mere initial reflection or non utilisation negates interest liability; outcome: interest payable. The court further held that statutory provisions permitting recovery as an arrear allow adjustment of amounts in the electronic cash ledger against confirmed interest liabilities; outcome: adjustment of the cash ledger refund towards the interest arrear was lawful and the writ petition was dismissed. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787109