{"id":72217,"date":"2025-08-05T07:54:20","date_gmt":"2025-08-05T02:24:20","guid":{"rendered":""},"modified":"2025-08-05T07:54:20","modified_gmt":"2025-08-05T02:24:20","slug":"petition-dismissed-on-penalty-under-section-122-1-ii-cgst-act-for-fraudulent-gst-registration-use","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72217","title":{"rendered":"Petition Dismissed on Penalty Under Section 122(1)(ii) CGST Act for Fraudulent GST Registration Use"},"content":{"rendered":"<p>Petition Dismissed on Penalty Under Section 122(1)(ii) CGST Act for Fraudulent GST Registration Use<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the petition challenging the levy of penalty under Section 122(1)(ii) of the CGST Act, 2017, and related provisions, concerning fraudulent use of a second GST registration. The court found contradictions in the petitioner&#39;s claim of non-use of the second registration and noted the petitioner&#39;s failure to actively pursue the investigation since 2019. The peti<\/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=91280\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition Dismissed on Penalty Under Section 122(1)(ii) CGST Act for Fraudulent GST Registration UseCase-LawsGSTThe HC dismissed the petition challenging the levy of penalty under Section 122(1)(ii) of the CGST Act, 2017, and related provisions, concerning<\/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-72217","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72217","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=72217"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72217\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72217"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72217"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}