Fraudulent ITC: Writ Dismissed Because Statutory GST Appeal Remedy Available

Manikjeet Singh Kals Vs Union of India & Ors (Delhi High Court) The Delhi High Court (Delhi High Court) considered a writ petition filed under Articles 226 and 227 of the Constitution of India challenging an order dated 14 February 2025 passed by the Joint Commissioner, Delhi (South), Central Goods and Services Tax. The impugned order raised various demands against the petitioner on allegations of fraudulent availment of Input Tax Credit (ITC). The record reflected a complex factual matrix involving multiple individuals and entities across different cities, allegedly connected to a racket ...