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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The HC dismissed the writ petition filed by the Petitioner challenging the demand raised for fraudulent availment and utilization of inadmissible Input Tax Credit (ITC). The Court noted that the Petitioner was duly aware of the ongoing investigation and failed to participate in the proceedings, which precludes condonation of such negligence. The contention regarding the delay in passing the impugned order was rejected, as the order was duly signed and dated within the limitation period despite a later upload date. Consequently, the HC upheld the impugned order confirming the demand and declined to interfere, dismissing the petition.

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