Delhi HC Flags Errors in GST SCNs; ITC Fraud Issues to Be Raised in Statutory Appeal

A V Metals Marketing Pvt Ltd Vs Principal Commissioner CGST And Anr (Delhi High Court)

The Delhi High Court, in A V Metals Marketing Pvt Ltd vs Principal Commissioner CGST & Anr, addressed a writ petition filed under Article 226 of the Constitution challenging an Order-in-Original dated 21st January 2025 issued by the Additional Commissioner of Central GST, Delhi North. The petitioner contested a demand raised under the impugned order relating to allegations of fraudulent availment of Input Tax Credit (ITC). The High Court reiterated that writ jurisdiction is generally

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