{"id":71812,"date":"2025-06-16T08:39:10","date_gmt":"2025-06-16T03:09:10","guid":{"rendered":""},"modified":"2025-06-16T08:39:10","modified_gmt":"2025-06-16T03:09:10","slug":"high-stakes-tax-dispute-fraudulent-input-tax-credit-challenge-rejected-statutory-appeal-path-remains-open-under-section-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71812","title":{"rendered":"High-Stakes Tax Dispute: Fraudulent Input Tax Credit Challenge Rejected, Statutory Appeal Path Remains Open Under Section 107"},"content":{"rendered":"<p>High-Stakes Tax Dispute: Fraudulent Input Tax Credit Challenge Rejected, Statutory Appeal Path Remains Open Under Section 107<br \/>Case-Laws<br \/>GST<br \/>HC dismissed writ petition challenging tax authority&#39;s show cause notice (SCN) for fraudulent Input Tax Credit (ITC) availment. The court held that allegations of ITC fraud require detailed factual investigation and are not suitable for writ jurisdiction. Statutory appeal under Section 107 of CGST Act, 2017 remains available to the petitioner. The c<\/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=89451\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High-Stakes Tax Dispute: Fraudulent Input Tax Credit Challenge Rejected, Statutory Appeal Path Remains Open Under Section 107Case-LawsGSTHC dismissed writ petition challenging tax authority&#8217;s show cause notice (SCN) for fraudulent Input Tax Credit (ITC) a<\/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-71812","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71812","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=71812"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71812\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}