https://www.taxtmi.com/caselaws?id=772312 Delhi HC dismissed the writ petition challenging fraudulent ITC availment allegations, holding that petitioner must pursue statutory remedy under Section 107 of CGST Act, 2017. Court relied on SC precedent in Assistant Commissioner of State Tax v. Commercial Steel Limited, noting writ jurisdiction should be exercised only in exceptional circumstances. HC found appellate authority provides adequate remedy for fact assessment regarding alleged collusion in claiming ITC benefits without actual goods/services transactions. Petition disposed without merit consideration. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 09 Jun 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772312 Delhi HC dismissed the writ petition challenging fraudulent ITC availment allegations, holding that petitioner must pursue statutory remedy under Section 107 of CGST Act, 2017. Court relied on SC precedent in Assistant Commissioner of State Tax v. Commercial Steel Limited, noting writ jurisdiction should be exercised only in exceptional circumstances. HC found appellate authority provides adequate remedy for fact assessment regarding alleged collusion in claiming ITC benefits without actual goods/services transactions. Petition disposed without merit consideration. Case-Laws GST Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772312