Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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<h1>Writ relief denied in GST input tax credit fraud claim; complex fact disputes must proceed by statutory appeal</h1> The High Court refused writ relief in GST proceedings alleging systematic fraudulent availment of input tax credit, holding that complex fact-intensive revenue disputes appealable under the statute should ordinarily proceed by statutory appeal; writ jurisdiction is reserved for cases of arbitrariness, jurisdictional error, or denial of natural justice. The court found procedural fairness met where at least one personal hearing was afforded and voluminous third-party records were produced in original form without obligation to recompile them, absent demonstrated prejudice. Questions of penal liability and sectional interplay were left for adjudication on appeal.
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