https://www.taxtmi.com/caselaws?id=770650 Delhi HC dismissed writ petition challenging penalty under Section 74 read with Section 122(1) of CGST Act, 2017 for fake Input Tax Credit availment without supply of goods/services. Court held petition not maintainable as petitioner's son had already availed appellate remedy under Section 107 of CGST Act for same order. HC emphasized writ jurisdiction under Article 226 requires clean hands and serious allegations warranted appellate route. Petition dismissed with costs of Rs. 50,000 payable to Delhi HC Bar Association within four weeks. en-us Fri, 09 May 2025 00:00:00 +0530 Wed, 14 May 2025 07:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770650 Delhi HC dismissed writ petition challenging penalty under Section 74 read with Section 122(1) of CGST Act, 2017 for fake Input Tax Credit availment without supply of goods/services. Court held petition not maintainable as petitioner's son had already availed appellate remedy under Section 107 of CGST Act for same order. HC emphasized writ jurisdiction under Article 226 requires clean hands and serious allegations warranted appellate route. Petition dismissed with costs of Rs. 50,000 payable to Delhi HC Bar Association within four weeks. Case-Laws GST Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770650