{"id":72333,"date":"2025-08-18T08:39:24","date_gmt":"2025-08-18T03:09:24","guid":{"rendered":""},"modified":"2025-08-18T08:39:24","modified_gmt":"2025-08-18T03:09:24","slug":"petitioner-held-liable-for-fraudulent-itc-claims-over-rs-50-crores-demands-and-penalties-upheld-under-gst-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72333","title":{"rendered":"Petitioner held liable for fraudulent ITC claims over Rs. 50 crores; demands and penalties upheld under GST rules"},"content":{"rendered":"<p>Petitioner held liable for fraudulent ITC claims over Rs. 50 crores; demands and penalties upheld under GST rules<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ petitions filed by the petitioner challenging the demand for wrongful availment of ineligible ITC, interest, and penalty arising from discrepancies between GSTR-1 and GSTR-3B returns. The petitioner, who voluntarily provided OTP access to a third party, facilitated the creation of multiple fraudulent GST registrations resulting in ITC <\/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=91653\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner held liable for fraudulent ITC claims over Rs. 50 crores; demands and penalties upheld under GST rulesCase-LawsGSTThe HC dismissed the writ petitions filed by the petitioner challenging the demand for wrongful availment of ineligible ITC, inter<\/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-72333","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72333","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=72333"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72333\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72333"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72333"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}