Interest and penalty not leviable when availed ITC was reversed without utilizing it

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Important Case -Interest & Penalty not leviable on wrongly availed ITC, reversed without utilization Important Case -Interest & Penalty not leviable on wrongly availed ITC, reversed without utilization
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GST рдореЗрдВ рдорд┐рд▓реА рд░рд╛рд╣рдд рднреА , рд╕рдЬрд╛ рднреА I PENALTY if ITC WRONGLY AVAILED I CA satbir singh GST рдореЗрдВ рдорд┐рд▓реА рд░рд╛рд╣рдд рднреА , рд╕рдЬрд╛ рднреА I PENALTY if ITC WRONGLY AVAILED I CA satbir singh