Writ in matter of availment of fraudulent GST ITC not entertained due to availability of appellate remedy

SD Polymers Vs Commissioner of Central Goods And Service Tax And Anr (Delhi High Court) Delhi High Court held that writ involving matter of availment of fraudulent Input Tax Credit [ITC] under GST not entertained since due to availability of appellate remedy as the matter involves several factual issues and the concept of ITC by itself involves a series of transactions. Facts- The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 5th August, 2024 issued for the Financial Year 2017-18. The Petition...