https://www.taxtmi.com/caselaws?id=772311 The Delhi HC dismissed a writ petition challenging orders related to fraudulent Input Tax Credit (ITC) availment under GST. The court held that writ jurisdiction should only be exercised in exceptional circumstances, citing SC precedent in Commercial Steel Limited. The petitioner was accused of colluding with other entities to claim substantial ITC benefits without actual sale of goods/services, undermining the GST regime's ITC facility. The court found no violation of natural justice principles and directed the petitioner to pursue the statutory appellate remedy under Section 107 of the Central Goods and Service Tax Act, 2017, rather than approaching the HC directly. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 09 Jun 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772311 The Delhi HC dismissed a writ petition challenging orders related to fraudulent Input Tax Credit (ITC) availment under GST. The court held that writ jurisdiction should only be exercised in exceptional circumstances, citing SC precedent in Commercial Steel Limited. The petitioner was accused of colluding with other entities to claim substantial ITC benefits without actual sale of goods/services, undermining the GST regime's ITC facility. The court found no violation of natural justice principles and directed the petitioner to pursue the statutory appellate remedy under Section 107 of the Central Goods and Service Tax Act, 2017, rather than approaching the HC directly. Case-Laws GST Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772311