ITC Fraud Disputes Must Go to Appellate Forum, Not Writ Court: Delhi HC

High Spirit Commercial Ventures Private Limited Vs Additional Commissioner CGST (Delhi High Court) The Delhi High Court, in a hybrid hearing, considered a writ petition filed by High Spirit Commercial Ventures Private Limited challenging a Show Cause Notice dated 24th July 2024 and an Order-in-Original dated 4th February 2025. The impugned order raised demands on the petitioner for allegedly availing and passing on Input Tax Credit (ITC) from non-existent entities, part of a broader investigation involving hundreds of firms. Among these, 53 firms were identified as bogus entities set up by one...