https://www.taxtmi.com/caselaws?id=466284 Maintainability of writ petitions challenging fraudulent availment of Input Tax Credit was addressed by emphasising that extraordinary writ jurisdiction is ordinarily inappropriate where ITC is allegedly obtained through bogus transactions and fake invoicing because such matters require extensive factual and documentary investigation; consequence: the court declined to exercise writ jurisdiction. The court also applied principles of natural justice in noting personal hearing notices and, because there was doubt whether the adjudicating authority considered the petitioner's reply and the statutory appeal period had lapsed, granted the petitioner an opportunity to pursue the statutory appellate remedy. The writ petitions were therefore refused relief. en-us Fri, 05 Dec 2025 00:00:00 +0530 Fri, 30 Jan 2026 19:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466284 Maintainability of writ petitions challenging fraudulent availment of Input Tax Credit was addressed by emphasising that extraordinary writ jurisdiction is ordinarily inappropriate where ITC is allegedly obtained through bogus transactions and fake invoicing because such matters require extensive factual and documentary investigation; consequence: the court declined to exercise writ jurisdiction. The court also applied principles of natural justice in noting personal hearing notices and, because there was doubt whether the adjudicating authority considered the petitioner's reply and the statutory appeal period had lapsed, granted the petitioner an opportunity to pursue the statutory appellate remedy. The writ petitions were therefore refused relief. Case-Laws GST Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466284