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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        HC dismissed the writ petition involving fraudulent Input Tax Credit (ITC) availment. The Court held that adequate notice was provided to the Petitioner and, given the fraudulent nature of the case and potential impact on the GST regime, writ jurisdiction would not be exercised. The Petitioner was granted permission to file an appellate remedy by 15th July, 2025, with mandatory pre-deposit under Section 107 of CGST Act, 2017, ensuring the appeal would be adjudicated on merits without limitation bar. The petition was disposed of, directing the Petitioner to pursue alternative legal remedies.

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