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GST fraud case

Himachal Pradesh HC: ITC Fraud Case Must Proceed as a Warrant Case

9 July 2025 by Aditya Narayan Parida

In a significant ruling that reinforces the gravity of GST-related offences, the Himachal Pradesh High Court has held that cases involving fraudulent Input Tax Credit (ITC) claims—where the prescribed punishment exceeds two years—must be tried as warrant cases under the Code of …

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