https://www.taxtmi.com/caselaws?id=771801 Delhi HC disposed of a writ petition challenging an order regarding wrongful availment of Input Tax Credit (ITC). The court found that the Adjudicating Authority failed to comply with earlier HC directions and violated principles of natural justice by not adequately considering the petitioner's reply in the findings. However, HC declined to remand the matter, noting that the impugned order was appealable under Section 107 of CGST Act, 2017. The court held that detailed examination of facts and documents would be beyond writ jurisdiction scope. Petitioner was directed to pursue appellate remedy under Section 107, where the Appellate Authority would determine whether ITC was wrongly availed and if the original order required interference. en-us Wed, 21 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771801 Delhi HC disposed of a writ petition challenging an order regarding wrongful availment of Input Tax Credit (ITC). The court found that the Adjudicating Authority failed to comply with earlier HC directions and violated principles of natural justice by not adequately considering the petitioner's reply in the findings. However, HC declined to remand the matter, noting that the impugned order was appealable under Section 107 of CGST Act, 2017. The court held that detailed examination of facts and documents would be beyond writ jurisdiction scope. Petitioner was directed to pursue appellate remedy under Section 107, where the Appellate Authority would determine whether ITC was wrongly availed and if the original order required interference. Case-Laws GST Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771801