{"id":72057,"date":"2025-07-18T08:22:45","date_gmt":"2025-07-18T02:52:45","guid":{"rendered":""},"modified":"2025-07-18T08:22:45","modified_gmt":"2025-07-18T02:52:45","slug":"writ-petition-dismissed-on-itc-denial-and-penalty-under-sections-122-1-122-3-cgst-act-appeal-directed-under-section-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72057","title":{"rendered":"Writ Petition Dismissed on ITC Denial and Penalty Under Sections 122(1), 122(3) CGST Act; Appeal Directed Under Section 107"},"content":{"rendered":"<p>Writ Petition Dismissed on ITC Denial and Penalty Under Sections 122(1), 122(3) CGST Act; Appeal Directed Under Section 107<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ petition challenging the denial of ITC and the consequent recovery with interest and penalty, noting the petitioner firm was non-existent and non-operational at the registered premises. The court held that factual disputes regarding the petitioner&#39;s role, justification of penalty imposition, and proportionality of penalty und<\/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=90645\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ Petition Dismissed on ITC Denial and Penalty Under Sections 122(1), 122(3) CGST Act; Appeal Directed Under Section 107Case-LawsGSTThe HC dismissed the writ petition challenging the denial of ITC and the consequent recovery with interest and penalty, <\/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-72057","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72057","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=72057"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72057\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}