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    <title>2025 (11) TMI 664 - DELHI HIGH COURT</title>
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    <description>HC declined to exercise writ jurisdiction in a petition challenging assessment for fraudulent availment of Input Tax Credit, holding such matters involve complex factual inquiries and risk to the exchequer better suited to statutory appellate processes. The Court noted its practice of relegating large-scale ITC evasion or GST evasion disputes to the appellate forum and permitted the petitioner to prefer an appeal against the impugned order by 30 November 2025 with the requisite pre-deposit as per law. Petition disposed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=781196</link>
      <description>HC declined to exercise writ jurisdiction in a petition challenging assessment for fraudulent availment of Input Tax Credit, holding such matters involve complex factual inquiries and risk to the exchequer better suited to statutory appellate processes. The Court noted its practice of relegating large-scale ITC evasion or GST evasion disputes to the appellate forum and permitted the petitioner to prefer an appeal against the impugned order by 30 November 2025 with the requisite pre-deposit as per law. Petition disposed.</description>
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