https://www.taxtmi.com/caselaws?id=774918 The Delhi HC disposed of a petition challenging GST registration cancellation due to fraudulent ITC claims from non-existent suppliers. The court held that writ jurisdiction should be exercised sparingly in cases involving fraudulent ITC availment considering the burden on exchequer and GST regime impact. The petitioner was directed to pursue statutory remedy by filing appeal under Section 107 of CGST Act, 2017. Despite the three-month limitation period having lapsed, the court granted one month extension to file appeal with requisite pre-deposit, which would be considered on merits rather than dismissed for limitation. en-us Tue, 08 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774918 The Delhi HC disposed of a petition challenging GST registration cancellation due to fraudulent ITC claims from non-existent suppliers. The court held that writ jurisdiction should be exercised sparingly in cases involving fraudulent ITC availment considering the burden on exchequer and GST regime impact. The petitioner was directed to pursue statutory remedy by filing appeal under Section 107 of CGST Act, 2017. Despite the three-month limitation period having lapsed, the court granted one month extension to file appeal with requisite pre-deposit, which would be considered on merits rather than dismissed for limitation. Case-Laws GST Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774918