{"id":72073,"date":"2025-07-19T15:02:08","date_gmt":"2025-07-19T09:32:08","guid":{"rendered":""},"modified":"2025-07-19T15:02:08","modified_gmt":"2025-07-19T09:32:08","slug":"writ-petition-dismissed-for-fraudulent-itc-claim-using-fictitious-invoices-under-gst-section-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72073","title":{"rendered":"Writ Petition Dismissed for Fraudulent ITC Claim Using Fictitious Invoices Under GST Section Rules"},"content":{"rendered":"<p>Writ Petition Dismissed for Fraudulent ITC Claim Using Fictitious Invoices Under GST Section Rules<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ petition challenging the denial of Input Tax Credit (ITC) where the petitioner was found to have availed inadmissible credit based on fictitious invoices issued by non-existent suppliers. The Court held that no Show Cause Notice or personal hearing violated natural justice principles, but the writ petition was not maintainable due to the fraudulent n<\/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=90686\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ Petition Dismissed for Fraudulent ITC Claim Using Fictitious Invoices Under GST Section RulesCase-LawsGSTThe HC dismissed the writ petition challenging the denial of Input Tax Credit (ITC) where the petitioner was found to have availed inadmissible c<\/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-72073","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72073","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=72073"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72073\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}