Fraudulent ITC Claim Rejected: Taxpayer Directed to Pursue Appellate Remedy Under Section 107 with Pre-Deposit Option

Fraudulent ITC Claim Rejected: Taxpayer Directed to Pursue Appellate Remedy Under Section 107 with Pre-Deposit OptionCase-LawsGSTHC dismissed the writ petition challenging penalty for fraudulent Input Tax Credit (ITC) availment under CGST Act, Section 122

Fraudulent ITC Claim Rejected: Taxpayer Directed to Pursue Appellate Remedy Under Section 107 with Pre-Deposit Option
Case-Laws
GST
HC dismissed the writ petition challenging penalty for fraudulent Input Tax Credit (ITC) availment under CGST Act, Section 122(1)(vii). The court held that writ jurisdiction should not be ordinarily exercised in cases involving ITC fraud, citing precedent. The petitioner was directed to pursue appellate remedies under Section 107 of CGST Act and permitted t

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