IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE VIVEK RUSIA &

HON'BLE SHRI JUSTICE PRADEEP MITTAL ON THE 12^th OF FEBRUARY, 2026 WRIT PETITION No. 16440 of 2022 M/S KJV ALLOYS CONDUCTORS PVT. LTD.

Versus UNION OF INDIA AND OTHERS Appearance:

Shri Mukesh Agrawal - Advocate for the petitioner. Shri Gautam Prasad - Advocate for the respondents.

ORDER Per: Justice Vivek Rusia The petitioner has filed the present petition under Article 226/227 of the Constitution of India against the order dated 10.02.2020 passed by the Respondent No.3 - Commissioner, Central GST Custom & Central Excise Office, Jabalpur and order dated 21.04.2021 passed by the Respondent No.4 - Joint Commissioner (Appeals) Central GST, Bhopal (M.P.), whereby interest amounting to Rs.54,29,792/- was confirmed on reversal of input tax credit and refund of Rs.32,00,000/- available in the electronic cash ledger was adjusted towards such interest liability.

Facts of the case, in short, are as under:-

2. The petitioner is a private limited company engaged in the business of manufacturing transmission line equipment such as aluminium conductors, cables and wire rods, and is registered under the Goods and S