HC held the writ petition challenging proceedings for fraudulent...

HC held the writ petition challenging proceedings for fraudulent availment of ITC to be not maintainable in view of the efficacious alternative statutory remedy under Section 107 of the CGST Act. Observing that such matters involve complex factual disputes, voluminous evidence and detailed departmental orders, the Court declined to exercise writ jurisdiction, particularly when the SCN was duly uploaded on the portal and the petitioner failed to file a satisfactory reply. Alleged violation of principles of natural justice was rejected as a ground for bypassing the appellate mechanism. The petitioner was relegated to pursue the statutory appeal, and the petition was disposed of.