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    <title>2025 (2) TMI 1095 - DELHI HIGH COURT</title>
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    <description>A writ petition under Article 226 was held not maintainable where the grievance concerned an alleged wrongful availment of input tax credit by a private third party under the CGST regime. The Court found no sufficient public law element to justify extraordinary writ relief, and held that the proper remedy was to approach the competent tax authority by complaint. Directions sought to compel action or an audit under GST provisions were therefore not maintainable in writ proceedings, and the petition was dismissed with costs.</description>
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      <description>A writ petition under Article 226 was held not maintainable where the grievance concerned an alleged wrongful availment of input tax credit by a private third party under the CGST regime. The Court found no sufficient public law element to justify extraordinary writ relief, and held that the proper remedy was to approach the competent tax authority by complaint. Directions sought to compel action or an audit under GST provisions were therefore not maintainable in writ proceedings, and the petition was dismissed with costs.</description>
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