Balaji Enamil Industry V/s Assistant Commissioner (ST) {HIGH COURT OF ANDHRA PRADESH}

Balaji Enamil Industry V/s Assistant Commissioner (ST) {HIGH COURT OF ANDHRA PRADESH} :Date of Order : 26-08-2022simplified explanation of the ruling by the High Court of Andhra Pradesh regarding interest and penalty under GST, and the appropriateness of filing a writ petition:ContextBalaji Enamil Industry filed a writ petition challenging an order passed by the Assessing Authority. The order imposed interest and penalty despite the petitioner reversing input tax credit (ITC) that had been availed but not utilized. The primary issue...

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