Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeGSTInterest U/s 50 Not Payable on ITC Merely Availed but Not Utilised:...

Interest U/s 50 Not Payable on ITC Merely Availed but Not Utilised: Orissa High Court

GST

Published on

By Mariya Paliwala
Orissa High Court

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Orissa High Court has held that interest under Section 50 of the CGST Act cannot be levied where input tax credit (ITC) is merely availed but not utilised, and has accordingly quashed the demand, interest, and penalty proceedings initiated under Section 74. The bench of Chief Justice Harish Tandon and Justice Murahari Sri Raman…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 12 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 12, 2026.GSTGST OFFICERS MUST EXPLORE OTHER...
Indirect Taxes

Customs Duty Exemption Can’t Be Denied for Electric Bus Parts Used Through Job Worker: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
Indirect Taxes

Luxury Watches Worth ₹52.54 Lakh Seized at IGI Airport

Customs officers at Delhi’s Indira Gandhi International Airport intercepted an Indian passenger arriving from...
Indirect Taxes

Service Tax Refund Can’t Bypass Unchallenged Self-Assessment; Credit Notes Alone Don’t Establish Entitlement: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has ruled that a...

More like this

Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 12 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 12, 2026.GSTGST OFFICERS MUST EXPLORE OTHER...
Indirect Taxes

Customs Duty Exemption Can’t Be Denied for Electric Bus Parts Used Through Job Worker: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
Indirect Taxes

Luxury Watches Worth ₹52.54 Lakh Seized at IGI Airport

Customs officers at Delhi’s Indira Gandhi International Airport intercepted an Indian passenger arriving from...