https://www.taxtmi.com/caselaws?id=793827 Interest under Section 50(3) of the Tamil Nadu GST Act read with Rule 88B(3) was held leviable where input tax credit was wrongly availed and utilised due to a mismatch between GSTR-3B and GSTR-2A. The provision was treated as distinct from Section 50(1): it applies specifically to wrong availment and utilisation of credit, and the phrase is not limited to fraudulent or bad-faith conduct. Rule 88B(3) governs computation from the date of utilisation until reversal or payment. On the facts, the credit had already been utilised against other dues before actual set-off, so the assessment applying interest was sustained and no Article 226 interference was warranted. en-us Wed, 17 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793827 Interest under Section 50(3) of the Tamil Nadu GST Act read with Rule 88B(3) was held leviable where input tax credit was wrongly availed and utilised due to a mismatch between GSTR-3B and GSTR-2A. The provision was treated as distinct from Section 50(1): it applies specifically to wrong availment and utilisation of credit, and the phrase is not limited to fraudulent or bad-faith conduct. Rule 88B(3) governs computation from the date of utilisation until reversal or payment. On the facts, the credit had already been utilised against other dues before actual set-off, so the assessment applying interest was sustained and no Article 226 interference was warranted. Case-Laws GST Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793827