{"id":71895,"date":"2025-06-27T08:36:28","date_gmt":"2025-06-27T03:06:28","guid":{"rendered":""},"modified":"2025-06-27T08:36:28","modified_gmt":"2025-06-27T03:06:28","slug":"investigation-proceedings-for-fake-input-tax-credit-cannot-be-quashed-despite-alleged-procedural-deficiencies-in-gst-cases","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71895","title":{"rendered":"Investigation proceedings for fake input tax credit cannot be quashed despite alleged procedural deficiencies in GST cases"},"content":{"rendered":"<p>Investigation proceedings for fake input tax credit cannot be quashed despite alleged procedural deficiencies in GST cases<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed petitioners&#39; challenge to investigation proceedings concerning large-scale tax evasion through fraudulent input tax credit under HPGST\/CGST Act. The court held that Cr.P.C provisions apply to GST Act proceedings absent contrary provisions, citing Radhika Agarwal v. Union of India. Petitioners&#39; contention that investigation was improper<\/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=89862\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Investigation proceedings for fake input tax credit cannot be quashed despite alleged procedural deficiencies in GST casesCase-LawsGSTThe HC dismissed petitioners&#8217; challenge to investigation proceedings concerning large-scale tax evasion through fraudulen<\/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-71895","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71895","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=71895"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71895\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}