https://www.taxtmi.com/caselaws?id=468677 Penalty under section 122 of the CGST Act was sustained in a case involving alleged fraudulent availment of input tax credit, with the Court finding no breach of natural justice in refusing broad cross-examination requests and no valid challenge to the competence of the issuing officer. The petitioner was directed to pursue the statutory appeal under section 107 of the CGST Act, and the special leave petition was dismissed under Article 136 as no ground for interference was found. en-us Mon, 05 Jan 2026 00:00:00 +0530 Thu, 14 May 2026 17:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468677 Penalty under section 122 of the CGST Act was sustained in a case involving alleged fraudulent availment of input tax credit, with the Court finding no breach of natural justice in refusing broad cross-examination requests and no valid challenge to the competence of the issuing officer. The petitioner was directed to pursue the statutory appeal under section 107 of the CGST Act, and the special leave petition was dismissed under Article 136 as no ground for interference was found. Case-Laws GST Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468677