https://www.taxtmi.com/caselaws?id=774712 Delhi HC dismissed the writ petition challenging GST demand order involving fraudulent ITC claims across 63 entities and misuse of provisional GST numbers. Court held that petitioner must pursue statutory remedy under Section 107 of CGST Act, 2017 by filing appeal before appellate authority despite limitation period having expired. Court granted one month extension to file appeal with requisite pre-deposit, emphasizing that appellate remedy constitutes continuation of adjudicating authority proceedings and adequate alternative remedy exists. en-us Mon, 07 Jul 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774712 Delhi HC dismissed the writ petition challenging GST demand order involving fraudulent ITC claims across 63 entities and misuse of provisional GST numbers. Court held that petitioner must pursue statutory remedy under Section 107 of CGST Act, 2017 by filing appeal before appellate authority despite limitation period having expired. Court granted one month extension to file appeal with requisite pre-deposit, emphasizing that appellate remedy constitutes continuation of adjudicating authority proceedings and adequate alternative remedy exists. Case-Laws GST Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774712