https://www.taxtmi.com/caselaws?id=771803 Delhi HC dismissed a writ petition challenging penalty under Section 122(1)(vii) read with Section 122(2)(b) of CGST Act, 2017 for fake ITC availment. The petitioner complained about delayed supply of relevant documents despite court orders. HC held that writ jurisdiction should not ordinarily be exercised in cases involving fraudulent ITC availment considering burden on exchequer and impact on GST regime. Court directed petitioner to pursue statutory appeal under Section 107 by July 15, 2025 with requisite pre-deposit, assuring appeal would be decided on merits without limitation bar. en-us Mon, 26 May 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771803 Delhi HC dismissed a writ petition challenging penalty under Section 122(1)(vii) read with Section 122(2)(b) of CGST Act, 2017 for fake ITC availment. The petitioner complained about delayed supply of relevant documents despite court orders. HC held that writ jurisdiction should not ordinarily be exercised in cases involving fraudulent ITC availment considering burden on exchequer and impact on GST regime. Court directed petitioner to pursue statutory appeal under Section 107 by July 15, 2025 with requisite pre-deposit, assuring appeal would be decided on merits without limitation bar. Case-Laws GST Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771803