High Court of Madras17 June 2026

Jayashree Enterprises v. Assistant Commissioner (ST)

For revenue

WP NO. 19835 OF 2026

The ruling in brief

Where assessee was found to have availed and utilized ineligible ITC due to discrepancy between GSTR-3B and GSTR-2A, interest under specific provision at 24 percent was rightly imposed from date of utilization till reversal, as utilization through credit ledger attracted liability regardless of cash payment argument, rendering general interest provisions inapplicable and justifying impugned order

Provisions considered

Section 50 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Rule 88B of Central Goods and Services Tax Rules, 2017/Tamil Nadu Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Jayashree Enterprises v. Assistant Commissioner (ST)

The ruling in brief

Provisions considered

Jayashree Enterprises v. Assistant Commissioner (ST)

The ruling in brief

Provisions considered

Read the full analysis

Sri Uma Manpower Suppliers v. Deputy Commissioner of Central Tax, Central Excise and Service Tax

Dhull Earth Movers Co. v. Union of India

Tvl Karthikeya Authentic Andhra Restaurant v. Assistant Commissioner (ST)

Read the full analysis