Telangana HC Sustained Penalty for Fake ITC as Circular Granted Authority Before Final Order

Alokadci Holdings Pvt. Ltd Vs Commissioner of Central Tax (Telangana High Court) The Telangana High Court considered a writ petition challenging an Order-in-Original dated 28.10.2025 passed by the Joint Commissioner of Central Tax, Medchal GST Commissionerate. The order imposed two penalties on the petitioner: ₹3,49,73,688/- for fraudulent availment of Input Tax Credit (ITC) without actual receipt of goods, and ₹3,50,19,797/- for passing on ITC through issuance of tax invoices without actual supply of goods. These penalties were imposed under Sections 122(1)(vii) and 122(1)(ii) read with S...