https://www.taxtmi.com/caselaws?id=783755 In a challenge to an adjudication order alleging fraudulent availment of ineligible CENVAT credit through goods-less invoices, the dominant issue was whether the HC should exercise writ jurisdiction despite the petitioner's non-participation in adjudication and availability of an efficacious statutory appeal. The HC held that the petitioner was fully aware of the SCN yet failed to file any merits reply or rebut the allegations, and writ review is ordinarily unwarranted in fraud-based credit cases involving complex transactions, voluminous evidence, and fiscal impact, best examined in statutory proceedings. The writ petition was dismissed. en-us Wed, 17 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783755 In a challenge to an adjudication order alleging fraudulent availment of ineligible CENVAT credit through goods-less invoices, the dominant issue was whether the HC should exercise writ jurisdiction despite the petitioner's non-participation in adjudication and availability of an efficacious statutory appeal. The HC held that the petitioner was fully aware of the SCN yet failed to file any merits reply or rebut the allegations, and writ review is ordinarily unwarranted in fraud-based credit cases involving complex transactions, voluminous evidence, and fiscal impact, best examined in statutory proceedings. The writ petition was dismissed. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783755