https://www.taxtmi.com/caselaws?id=782899 The HC dismissed the writ petition challenging proceedings regarding alleged fraudulent availment of ITC, holding it non-maintainable in view of the efficacious alternative statutory remedy under Section 107 of the CGST Act. The Court noted that disputes involving fraudulent ITC typically entail complex factual inquiries, voluminous evidence and significant revenue implications, which are better examined by the appellate authority. As the show cause notice had been duly uploaded on the GST portal and the petitioner failed to provide a satisfactory reply, no violation of natural justice was found warranting writ interference. The petitioner was relegated to pursue the statutory appeal, and the petition was disposed of accordingly. en-us Mon, 01 Dec 2025 00:00:00 +0530 Wed, 03 Dec 2025 17:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782899 The HC dismissed the writ petition challenging proceedings regarding alleged fraudulent availment of ITC, holding it non-maintainable in view of the efficacious alternative statutory remedy under Section 107 of the CGST Act. The Court noted that disputes involving fraudulent ITC typically entail complex factual inquiries, voluminous evidence and significant revenue implications, which are better examined by the appellate authority. As the show cause notice had been duly uploaded on the GST portal and the petitioner failed to provide a satisfactory reply, no violation of natural justice was found warranting writ interference. The petitioner was relegated to pursue the statutory appeal, and the petition was disposed of accordingly. Case-Laws GST Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782899