https://www.taxtmi.com/caselaws?id=783097 The HC dismissed the writ petition challenging proceedings for fraudulent availment of ITC, holding it non-maintainable in view of the efficacious alternative statutory remedy under s.107 of the CGST Act. The Court reiterated that in cases involving alleged ITC fraud, which require detailed factual examination of complex transactions and voluminous evidence, writ jurisdiction is ordinarily not exercised, especially when SCN has been duly uploaded on the portal and no satisfactory reply is filed. Alleged violation of natural justice was rejected, and the petitioner was relegated to pursue the appellate remedy. The petition was disposed of accordingly. en-us Mon, 01 Dec 2025 00:00:00 +0530 Wed, 03 Dec 2025 18:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783097 The HC dismissed the writ petition challenging proceedings for fraudulent availment of ITC, holding it non-maintainable in view of the efficacious alternative statutory remedy under s.107 of the CGST Act. The Court reiterated that in cases involving alleged ITC fraud, which require detailed factual examination of complex transactions and voluminous evidence, writ jurisdiction is ordinarily not exercised, especially when SCN has been duly uploaded on the portal and no satisfactory reply is filed. Alleged violation of natural justice was rejected, and the petitioner was relegated to pursue the appellate remedy. The petition was disposed of accordingly. Case-Laws GST Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783097