{"id":71641,"date":"2025-05-23T08:46:12","date_gmt":"2025-05-23T03:16:12","guid":{"rendered":""},"modified":"2025-05-23T08:46:12","modified_gmt":"2025-05-23T03:16:12","slug":"consolidated-appeal-allowed-taxpayer-granted-opportunity-to-challenge-wrongful-input-tax-credit-under-section-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71641","title":{"rendered":"Consolidated Appeal Allowed: Taxpayer Granted Opportunity to Challenge Wrongful Input Tax Credit Under Section 107"},"content":{"rendered":"<p>Consolidated Appeal Allowed: Taxpayer Granted Opportunity to Challenge Wrongful Input Tax Credit Under Section 107<br \/>Case-Laws<br \/>GST<br \/>HC permits consolidated appeal under Section 107 of CGST Act for wrongful ITC availment across multiple financial years. The petitioner is granted time until 10th July, 2025 to file the appeal with mandatory pre-deposit. The court allows challenging the GST DRC-07 form&#39;s validity before the Appellate Authority. The petition is disposed of, providing procedural<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88681\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Consolidated Appeal Allowed: Taxpayer Granted Opportunity to Challenge Wrongful Input Tax Credit Under Section 107Case-LawsGSTHC permits consolidated appeal under Section 107 of CGST Act for wrongful ITC availment across multiple financial years. The peti<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71641","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71641"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71641\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}