https://www.taxtmi.com/caselaws?id=771337 Delhi HC dismissed a writ petition challenging Show Cause Notice under Sections 74 and 122 of CGST Act for fraudulent Input Tax Credit availment through fake invoices. Petitioner alleged violation of natural justice claiming no personal hearing opportunity. Court held writ jurisdiction unwarranted given availability of statutory remedy under Section 107. Factual issues regarding fraudulent ITC availment and actual supply of goods required deeper examination through appellate process. Court directed petitioner to approach Appellate Authority with requisite pre-deposit by July 15, 2025, following SC precedent in Commercial Steel Limited case. en-us Thu, 15 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771337 Delhi HC dismissed a writ petition challenging Show Cause Notice under Sections 74 and 122 of CGST Act for fraudulent Input Tax Credit availment through fake invoices. Petitioner alleged violation of natural justice claiming no personal hearing opportunity. Court held writ jurisdiction unwarranted given availability of statutory remedy under Section 107. Factual issues regarding fraudulent ITC availment and actual supply of goods required deeper examination through appellate process. Court directed petitioner to approach Appellate Authority with requisite pre-deposit by July 15, 2025, following SC precedent in Commercial Steel Limited case. Case-Laws GST Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771337