https://www.taxtmi.com/caselaws?id=774558 The Delhi HC dismissed a writ petition challenging penalty imposition under Section 122(1A) of the CGST Act for fraudulent ITC availment. The petitioner, a GST consultant and former Delhi GST Department employee, assisted in creating fake firms for fraudulent ITC transactions. The court found the petitioner was fully aware of the fraudulent scheme and enabled fake firm creation. Despite the limitation period expiring, the court granted opportunity to pursue appellate remedy under Section 107 of the CGST Act, 2017. The petition was disposed of with directions for appellate recourse. en-us Mon, 07 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 17:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774558 The Delhi HC dismissed a writ petition challenging penalty imposition under Section 122(1A) of the CGST Act for fraudulent ITC availment. The petitioner, a GST consultant and former Delhi GST Department employee, assisted in creating fake firms for fraudulent ITC transactions. The court found the petitioner was fully aware of the fraudulent scheme and enabled fake firm creation. Despite the limitation period expiring, the court granted opportunity to pursue appellate remedy under Section 107 of the CGST Act, 2017. The petition was disposed of with directions for appellate recourse. Case-Laws GST Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774558