Writ under Article 226 dismissed for excess ITC where suppliers' GSTR-1s not proven and procedural delay found

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....The HC dismissed the writ petition under Article 226 for excess availment of Input Tax Credit where the petitioner failed to establish that suppliers filed requisite GSTR-1 for March 2019 and where no procedural infirmity in the impugned demand order was demonstrated. The Court found undue delay in institution and numbering of the petition, noting it was presented on 07.08.2025 but numbered only on 13.10.2025, and observed the petition was filed on the last day for seeking condonation of delay in appeal. Dismissal was without prejudice to the petitioner's liberty to file an appeal within 15 days, with no pre-deposit required as the assessed tax had already been paid.....