HC Dismisses Writ, Differentiates Broader ITC Fraud SCN from Prior Single-Transaction Notice

Preeti Khanna Vs Additional Commissioner of Central Goods and Services Tax Delhi North & Anr (Delhi High Court) Delhi High Court has dismissed a writ petition filed by Preeti Khanna, proprietor of M/s. Hiya Sales Corporation, challenging an order that raised a demand for wrongful availment of Input Tax Credit (ITC). The court distinguished the current show cause notice (SCN) from a previous one, stating that the second notice pertains to a broader network of fraudulent ITC claims, not merely a single transaction. The court advised the petitioner to pursue the appellate remedy available und...