Delhi HC on GST ITC Fraud: Writ Jurisdiction to be Exercised Sparingly

High Precision Corps Vs Commissioner 0f State Goods And Service Tax (Delhi High Court) Delhi High Court has underscored the severe impact of fraudulent Input Tax Credit (ITC) claims on the Goods and Services Tax (GST) regime, reiterating that its extraordinary writ jurisdiction under Article 226 of the Constitution should be exercised sparingly in such cases. The ruling came in the case of High Precision Corps Vs. Commissioner of State Goods And Service Tax, where the petitioner challenged a demand of 竄ｹ65,21,410/- arising from alleged fraudulent ITC claims. The petitioner, High Precision ...