HC held that allegations of fraudulent ITC availment involve...

HC held that allegations of fraudulent ITC availment involve complex factual issues unsuitable for adjudication in writ jurisdiction, especially where departmental proceedings and detailed orders exist. Noting that the petitioner had received an email and was obliged to participate, the Court found any defect in DRC-07 to be inadvertent, not fatal. HC declined to set aside the impugned order and DRC-07, instead directing the petitioner to avail the statutory appellate remedy under Section 107 CGST Act. It permitted filing of appeal against the order and DRC-07 by a specified extended date, insulating such appeal from dismissal on limitation grounds.