https://www.taxtmi.com/caselaws?id=780822 HC declined to entertain the writ petition challenging findings of fraudulent availment of Input Tax Credit and territorial jurisdiction, holding the issues are factual and must be raised in appeal rather than writ proceedings. The inspection at the petitioner's registered place showed the petitioner to be non-existent. Relying on prior HC views that writ jurisdiction should not ordinarily be exercised in fraudulent ITC cases, the Court disposed of the petition but permitted the petitioner to file an appeal by 30 November 2025 with the requisite pre-deposit; the appeal will be entertained and not dismissed on limitation. en-us Fri, 31 Oct 2025 00:00:00 +0530 Thu, 06 Nov 2025 08:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780822 HC declined to entertain the writ petition challenging findings of fraudulent availment of Input Tax Credit and territorial jurisdiction, holding the issues are factual and must be raised in appeal rather than writ proceedings. The inspection at the petitioner's registered place showed the petitioner to be non-existent. Relying on prior HC views that writ jurisdiction should not ordinarily be exercised in fraudulent ITC cases, the Court disposed of the petition but permitted the petitioner to file an appeal by 30 November 2025 with the requisite pre-deposit; the appeal will be entertained and not dismissed on limitation. Case-Laws GST Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780822