2021 (3) TMI 370

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....a Jeswant, Advocates. Respondents Through: Mr. G. Tushar Rao, Standing Counsel for respondent no.1/UOI. Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Vivek Gurnani, Advocate for respondent no.2/NAPA. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. 7907/2021 1. Allowed, subject to just exceptions. W.P.(C) 2676/2021 and CM APPL. 7906/202....

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....has passed on the input tax credit amounting to Rs. 2,99,81,701/-. 3.1. Furthermore, as noticed by us, in the very same order, respondent no.2/NAPA has, vide its order dated 19.08.2020, concluded that no penalty is payable by the petitioner. 3.2. In this backdrop, we had asked Mr. Hossain to revert with instructions only on the aspect of interest. 3.3. Today, Mr. Hossain says, it appears ....