Writ not entertained as matter relates to fraudulent availment of GST ITC

Malik Traders Through Its Proprietor Vs Principal Commisisoner of Central Tax & Ors. (Delhi High Court) Delhi High Court held that writ petition not entertained as matter related to fraudulent availment of Input Tax Credit [ITC]. Accordingly, petitioner directed to avail appellate remedy and file an appeal u/s. 107 of CGST Act. Facts- The present petition has been filed inter alia challenging the impugned order in original dated 28th January, 2025 in respect of Financial Year 2017-­18 to 2021-22 and impugned Show Cause Notice dated 24th July, 2024 in respect of Financial Year 2018-19 and ...