{"id":72387,"date":"2025-08-21T08:35:53","date_gmt":"2025-08-21T03:05:53","guid":{"rendered":""},"modified":"2025-08-21T08:35:53","modified_gmt":"2025-08-21T03:05:53","slug":"petition-dismissed-section-73-scn-must-be-contested-before-assessing-authority-itc-denied-for-invoices-without-receipt","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72387","title":{"rendered":"Petition dismissed; Section 73 SCN must be contested before assessing authority; ITC denied for invoices without receipt"},"content":{"rendered":"<p>Petition dismissed; Section 73 SCN must be contested before assessing authority; ITC denied for invoices without receipt<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the petition and upheld the impugned order-in-original dated 28.02.2025 passed by Respondent No.2, concluding that the petitioner unlawfully availed ITC on invoices without receipt of goods\/services and that part payments of tax, penalty and interest had been made between 23.11.2021 and 06.01.2024. The court held the DGGI investigation d<\/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=91774\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition dismissed; Section 73 SCN must be contested before assessing authority; ITC denied for invoices without receiptCase-LawsGSTThe HC dismissed the petition and upheld the impugned order-in-original dated 28.02.2025 passed by Respondent No.2, conclud<\/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-72387","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72387","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=72387"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72387\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}