High Court Upholds Penalty for Wrongful ITC Claim u/s 122; Interest Paid u/s 50, No Revisions Allowed.

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....Levy of penalty u/s 122 - Initially demand of GST towards wrongful availing ITC paid without interest - Later interest u/s 50 was also paid - there is no proceeding of scrutiny or appeal pending and there cannot be any revision of the input tax credit since the allegation of excess claim has been admitted and differential amount paid by the assessee. The penalty levied was proper and a civil liability - HC....