https://www.taxtmi.com/caselaws?id=783327 HC declined to exercise writ jurisdiction in a dispute involving alleged fraudulent availment of ITC, holding that such matters require detailed factual determination best undertaken under the statutory appellate mechanism. Relying on SC precedent under the CGST regime, HC held that questions of natural justice, including alleged absence of personal hearing and delayed uploading of the SCN, should be examined by the appellate authority. Noting that limitation for filing appeal had expired, HC nevertheless permitted Petitioner to file an appeal with requisite pre-deposit by 15 January 2026, directing that it shall not be rejected on limitation and must be adjudicated on merits. Petition was disposed of. en-us Tue, 09 Dec 2025 00:00:00 +0530 Sat, 13 Dec 2025 08:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783327 HC declined to exercise writ jurisdiction in a dispute involving alleged fraudulent availment of ITC, holding that such matters require detailed factual determination best undertaken under the statutory appellate mechanism. Relying on SC precedent under the CGST regime, HC held that questions of natural justice, including alleged absence of personal hearing and delayed uploading of the SCN, should be examined by the appellate authority. Noting that limitation for filing appeal had expired, HC nevertheless permitted Petitioner to file an appeal with requisite pre-deposit by 15 January 2026, directing that it shall not be rejected on limitation and must be adjudicated on merits. Petition was disposed of. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783327