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    <title>2025 (9) TMI 1329 - DELHI HIGH COURT</title>
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    <description>HC declined to exercise writ jurisdiction in a dispute alleging wrongful availment and onward passing of ITC without actual supply, holding that factual issues require adjudication in appeal proceedings. The petitioner was directed to pursue the appellate remedy under section 107 CGST Act; the time for filing the appeal (including pre-deposit) is extended until 15 November 2025. Any appeal filed within that period will not be dismissed on limitation grounds and shall be adjudicated on merits. Petition disposed of.</description>
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      <description>HC declined to exercise writ jurisdiction in a dispute alleging wrongful availment and onward passing of ITC without actual supply, holding that factual issues require adjudication in appeal proceedings. The petitioner was directed to pursue the appellate remedy under section 107 CGST Act; the time for filing the appeal (including pre-deposit) is extended until 15 November 2025. Any appeal filed within that period will not be dismissed on limitation grounds and shall be adjudicated on merits. Petition disposed of.</description>
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