No Interference in ITC Fraud Order; Only Appeal Permitted not Writ: SC

Metal Techs Vs Central Goods And Services Tax Delhi South (Supreme Court of India)

The petitions before the Delhi High Court were filed under Article 226 challenging a demand order dated 3 February 2025 alleging fraudulent availment of Input Tax Credit (ITC). The show cause notice (SCN) issued on 1 August 2024 alleged that an individual, Mohit Jain, orchestrated a network of suppliers and generated goods-less invoices to fraudulently pass ITC to several firms, including the petitioners. Searches were conducted and goods such as stationery and stamps

Please become a Premium member. If you are already a Premium member, login here to access the full content.