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    <title>2025 (8) TMI 1203 - DELHI HIGH COURT</title>
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    <description>HC declined to exercise writ jurisdiction in a dispute over alleged fraudulent input tax credit obtained via sham suppliers and fake invoices, finding an effective alternate remedy under the CGST appeals process. The petition was dismissed; the petitioner may file an appeal before the Appellate Authority by 30 September 2025 (previous decision allowed filing by 15 July 2025 in similar cases), and if filed with the requisite pre-deposit it will not be dismissed as time-barred and will be adjudicated on merits. Petition disposed.</description>
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      <description>HC declined to exercise writ jurisdiction in a dispute over alleged fraudulent input tax credit obtained via sham suppliers and fake invoices, finding an effective alternate remedy under the CGST appeals process. The petition was dismissed; the petitioner may file an appeal before the Appellate Authority by 30 September 2025 (previous decision allowed filing by 15 July 2025 in similar cases), and if filed with the requisite pre-deposit it will not be dismissed as time-barred and will be adjudicated on merits. Petition disposed.</description>
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