https://www.taxtmi.com/caselaws?id=779202 Writ petition dismissed by HC. Court held the petition was inordinate or unexplainedly delayed; the statutory period for appeal under Section 107 CGST had lapsed, so impugned order became final. Alleged non-hearing did not amount to complete violation of natural justice because petitioner's replies and documents were considered. Evidence was insufficient to show the supplier's existence or rebut the show-cause notice; findings pointed to collusion and fraudulent availment of ITC causing revenue loss. No exceptional circumstances justified relief; interference was refused. en-us Wed, 24 Sep 2025 00:00:00 +0530 Tue, 30 Sep 2025 11:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779202 Writ petition dismissed by HC. Court held the petition was inordinate or unexplainedly delayed; the statutory period for appeal under Section 107 CGST had lapsed, so impugned order became final. Alleged non-hearing did not amount to complete violation of natural justice because petitioner's replies and documents were considered. Evidence was insufficient to show the supplier's existence or rebut the show-cause notice; findings pointed to collusion and fraudulent availment of ITC causing revenue loss. No exceptional circumstances justified relief; interference was refused. Case-Laws GST Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779202