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HC dismissed the writ petition challenging recovery of excess ITC with interest and penalty on the ground of absence of pre-SCN consultation under Rule 142(1A) CGST Rules. Relying on its earlier decision and post-Notification No. 79/2022-Central Tax regime, HC held that pre-SCN consultation is no longer mandatory, particularly in complex, large-scale fraudulent ITC transactions involving multiple entities where such consultation would be meaningless. As the SCN was issued after the notification and the limitation for appeal had not expired, HC directed the petitioner to avail the statutory appellate remedy under S.107 CGST Act. The sum of Rs.1.66 crores already deposited may be adjusted towards pre-deposit.
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