{"id":74384,"date":"2025-11-14T10:47:05","date_gmt":"2025-11-14T05:17:05","guid":{"rendered":""},"modified":"2025-11-14T10:47:05","modified_gmt":"2025-11-14T05:17:05","slug":"writ-petition-dismissed-challenging-penalty-under-s-122-cgst-for-fraudulent-itc-via-bogus-firms-appeal-lies-under-s-107-cgst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74384","title":{"rendered":"Writ petition dismissed challenging penalty under s.122 CGST for fraudulent ITC via bogus firms; appeal lies under s.107 CGST"},"content":{"rendered":"<p>Writ petition dismissed challenging penalty under s.122 CGST for fraudulent ITC via bogus firms; appeal lies under s.107 CGST<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ petition challenging imposition of penalty under s.122 CGST, finding fraudulent availment of input tax credit through creation and operation of non-existent bogus firms by the petitioner and associates. The court held that matters involving complex transactions and voluminous evidence arising from investigatory findings are<\/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=94172\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ petition dismissed challenging penalty under s.122 CGST for fraudulent ITC via bogus firms; appeal lies under s.107 CGSTCase-LawsGSTThe HC dismissed the writ petition challenging imposition of penalty under s.122 CGST, finding fraudulent availment of<\/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-74384","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74384","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=74384"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74384\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}