https://www.taxtmi.com/caselaws?id=776129 The HC dismissed the petition challenging the levy of penalty under Section 122(1)(ii) of the CGST Act, 2017, relating to fraudulent use of a GST registration. The Court found contradictions in the petitioner's claims regarding the misuse of a second GSTIN and noted the petitioner's lack of follow-up on the investigation since 2019. The petition was held to be barred by limitation under Section 107 of the CGST Act, and the Court declined interference under writ jurisdiction, emphasizing the petitioner's responsibility to protect its identity. The petitioner was directed to file an appeal with the requisite pre-deposit by 31 August 2025 if it wished to pursue the matter further. en-us Tue, 29 Jul 2025 00:00:00 +0530 Fri, 20 Feb 2026 17:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776129 The HC dismissed the petition challenging the levy of penalty under Section 122(1)(ii) of the CGST Act, 2017, relating to fraudulent use of a GST registration. The Court found contradictions in the petitioner's claims regarding the misuse of a second GSTIN and noted the petitioner's lack of follow-up on the investigation since 2019. The petition was held to be barred by limitation under Section 107 of the CGST Act, and the Court declined interference under writ jurisdiction, emphasizing the petitioner's responsibility to protect its identity. The petitioner was directed to file an appeal with the requisite pre-deposit by 31 August 2025 if it wished to pursue the matter further. Case-Laws GST Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776129