https://www.taxtmi.com/caselaws?id=775121 The Delhi HC dismissed a writ petition challenging an order regarding fraudulent Input Tax Credit availment based on goods-less invoices from fake supplier firms. The petitioner argued violation of natural justice due to absence of show cause notice and personal hearing, and claimed the order was passed beyond the limitation period. The HC held that following precedent in Mukesh Kumar Garg vs. Union of India, writ jurisdiction should not ordinarily be exercised in cases involving fraudulent ITC availment considering the burden on exchequer and impact on GST regime. The limitation argument was rejected as the order dated 27th January 2025 was within the prescribed deadline of 5th February 2025 for FY 2017-18. The petitioner was directed to file appeal before the Appellate Authority within one month with requisite pre-deposit. en-us Thu, 10 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775121 The Delhi HC dismissed a writ petition challenging an order regarding fraudulent Input Tax Credit availment based on goods-less invoices from fake supplier firms. The petitioner argued violation of natural justice due to absence of show cause notice and personal hearing, and claimed the order was passed beyond the limitation period. The HC held that following precedent in Mukesh Kumar Garg vs. Union of India, writ jurisdiction should not ordinarily be exercised in cases involving fraudulent ITC availment considering the burden on exchequer and impact on GST regime. The limitation argument was rejected as the order dated 27th January 2025 was within the prescribed deadline of 5th February 2025 for FY 2017-18. The petitioner was directed to file appeal before the Appellate Authority within one month with requisite pre-deposit. Case-Laws GST Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775121