Assessee wins; Rs.2,50,000 GST interest addition deleted for lack of legal rationale and reasonable estimation

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....ITAT allowed the assessee's appeal and deleted the addition of Rs. 2,50,000 made by the Commissioner (Appeals) relating to the interest component of GST expenses spanning FY 2020-21 to FY 2022-23. The Tribunal held the impugned order lacked any legal rationale under the statute for disallowance and contained no explanation of the methodology or basis for estimating the aforesaid amount. Revenue failed to establish a sustainable case and the Departmental Representative did not furnish substantive legal or evidentiary assistance beyond reliance on the CIT(A)'s order. Consequently, the monetary addition was disallowed for want of legal justification and reasonable estimation, and the assessee's appeal was allowed.....