{"id":72222,"date":"2025-08-05T07:54:23","date_gmt":"2025-08-05T02:24:23","guid":{"rendered":""},"modified":"2025-08-05T07:54:23","modified_gmt":"2025-08-05T02:24:23","slug":"hc-upholds-fraud-findings-on-itc-misuse-under-multiple-years-denies-cross-examination-impact-allows-extended-appeal-deadline","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72222","title":{"rendered":"HC upholds fraud findings on ITC misuse under multiple years, denies cross-examination impact, allows extended appeal deadline"},"content":{"rendered":"<p>HC upholds fraud findings on ITC misuse under multiple years, denies cross-examination impact, allows extended appeal deadline<br \/>Case-Laws<br \/>GST<br \/>The HC upheld the Adjudicating Authority&#39;s findings of fraudulent availment and further passing on of ITC based on invoices from non-existent entities, rejecting the petitioner&#39;s replies as insufficient to contest the investigation. The Court emphasized that establishing fraudulent ITC utilization often requires analysis across multiple financial y<\/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=91279\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HC upholds fraud findings on ITC misuse under multiple years, denies cross-examination impact, allows extended appeal deadlineCase-LawsGSTThe HC upheld the Adjudicating Authority&#8217;s findings of fraudulent availment and further passing on of ITC based on in<\/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-72222","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72222","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=72222"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72222\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}