Writ jurisdiction not entertained as matter involved fraudulent availment of GST ITC

Utkarsh Arora Prop of M/S Aura Interior Hardware Vs Additional Commissioner CGST (Delhi High Court) Delhi High Court held that writ jurisdiction not entertained as the case involved fraudulent availment of Input Tax Credit under GST. Accordingly, petition dismissed and petitioner permitted to file an appeal before appellate authority. Facts- An investigation was initiated against three firms, namely, M/s Shreya Impex, M/s Akshita Enterprises and M/s Modern Metal Industries for availment of inadmissible Input Tax Credit on the basis of goods-less invoices. All these firms were managed by one Sh...