https://www.taxtmi.com/caselaws?id=771537 The Delhi HC dismissed a writ petition challenging a GST order for fraudulent Input Tax Credit availment. The court held that adequate personal hearing was provided despite petitioners' claims of unclear relied upon documents (RUDs). The court noted petitioners failed to substantively address whether goods were actually supplied and ITC was rightfully availed. Regarding RUDs, the court ruled the department cannot be expected to provide re-typed copies of bulky investigation documents. The court found no violation of natural justice principles as proper hearing was granted under Section 75(5) CGST Act. Petitioners were granted liberty to file appeal under Section 107 CGST Act by July 15, 2025, with necessary pre-deposit, to be adjudicated on merits without limitation bar. en-us Thu, 22 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771537 The Delhi HC dismissed a writ petition challenging a GST order for fraudulent Input Tax Credit availment. The court held that adequate personal hearing was provided despite petitioners' claims of unclear relied upon documents (RUDs). The court noted petitioners failed to substantively address whether goods were actually supplied and ITC was rightfully availed. Regarding RUDs, the court ruled the department cannot be expected to provide re-typed copies of bulky investigation documents. The court found no violation of natural justice principles as proper hearing was granted under Section 75(5) CGST Act. Petitioners were granted liberty to file appeal under Section 107 CGST Act by July 15, 2025, with necessary pre-deposit, to be adjudicated on merits without limitation bar. Case-Laws GST Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771537