FASHION PLANET v. SUPERINTENDENT, CENTRAL GST & CENTRAL EXCISE & ORS

Introduction

The petitioner challenged an adjudication order dated 20.02.2024, whereby the Proper Officer confirmed reversal of Input Tax Credit (ITC) amounting to ₹2,43,273 relating to certain tax periods of FY 2018-19 claimed through GSTR-3B returns. Along with confirmation of the ITC demand, statutory interest and penalty were also imposed.

During the adjudication proceedings, the petitioner had already deposited the entire disputed tax amount. Consequently, the dispute before the High Court was confined only to the levy of interest and penalty.