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    <title>Invocation of writ jurisdiction restricted by Delhi HC when allegation raised regarding fraudulent availment of ITC</title>
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    <description>Writ jurisdiction should be restrained in challenges to orders alleging fraudulent availment of input tax credit: absent a violation of natural justice or jurisdictional error, courts should not interfere where the record shows a pattern of fabricated invoices, admissions or inconsistent documentary evidence, and where show cause notices and hearing opportunities were provided; the court applied a clean hands principle and emphasized the risk large scale fraudulent ITC poses to the GST regime.</description>
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      <description>Writ jurisdiction should be restrained in challenges to orders alleging fraudulent availment of input tax credit: absent a violation of natural justice or jurisdictional error, courts should not interfere where the record shows a pattern of fabricated invoices, admissions or inconsistent documentary evidence, and where show cause notices and hearing opportunities were provided; the court applied a clean hands principle and emphasized the risk large scale fraudulent ITC poses to the GST regime.</description>
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