{"id":71998,"date":"2025-07-10T08:39:49","date_gmt":"2025-07-10T03:09:49","guid":{"rendered":""},"modified":"2025-07-10T08:39:49","modified_gmt":"2025-07-10T03:09:49","slug":"penalty-upheld-under-section-122-1a-for-fraudulent-itc-through-fake-firms-petitioner-allowed-to-appeal-under-section-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71998","title":{"rendered":"Penalty upheld under Section 122(1A) for fraudulent ITC through fake firms; petitioner allowed to appeal under Section 107"},"content":{"rendered":"<p>Penalty upheld under Section 122(1A) for fraudulent ITC through fake firms; petitioner allowed to appeal under Section 107<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ petition challenging the imposition of penalty under Section 122(1A) of the CGST Act for fraudulent availment of ITC through fake firms. The court found that the petitioner, a GST consultant and former GST Department employee, was complicit in creating fictitious entities and aware of the ongoing fraudulent transactions. The p<\/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=90354\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Penalty upheld under Section 122(1A) for fraudulent ITC through fake firms; petitioner allowed to appeal under Section 107Case-LawsGSTThe HC dismissed the writ petition challenging the imposition of penalty under Section 122(1A) of the CGST Act for fraudu<\/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-71998","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71998","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=71998"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71998\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}