{"id":72355,"date":"2025-08-19T18:46:46","date_gmt":"2025-08-19T13:16:46","guid":{"rendered":""},"modified":"2025-08-19T18:46:46","modified_gmt":"2025-08-19T13:16:46","slug":"writ-dismissed-after-taxpayer-39-s-unequivocal-admission-of-wrongful-input-tax-credit-procedural-lapses-not-fatal-s-50-3-interest","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72355","title":{"rendered":"Writ dismissed after taxpayer&#39;s unequivocal admission of wrongful input tax credit; procedural lapses not fatal; s.50(3) interest"},"content":{"rendered":"<p>Writ dismissed after taxpayer&#39;s unequivocal admission of wrongful input tax credit; procedural lapses not fatal; s.50(3) interest<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ petition, holding that notwithstanding procedural objections including alleged violation of natural justice, an unreasoned and unsigned order and breaches of Rule 26(3) and Rule 142(1) of the BGST\/CGST Rules, the impugned order emanated from the petitioner&#39;s unequivocal admission of wrongfully availing and utilising inp<\/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=91697\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ dismissed after taxpayer&#8217;s unequivocal admission of wrongful input tax credit; procedural lapses not fatal; s.50(3) interestCase-LawsGSTThe HC dismissed the writ petition, holding that notwithstanding procedural objections including alleged violation<\/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-72355","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72355","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=72355"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72355\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}