Delhi High Court Declines Writ in Fake ITC Case Due to Availability of Statutory Appeal

CL International & Anr. Vs Additional Commissioner Central Tax (Delhi High Court) The present writ petition was filed under Article 226 of the Constitution of India challenging the Order-in-Original dated 31st January, 2025 passed by the Office of the Commissioner, Central Tax (Delhi West), as well as the Show Cause Notice dated 2nd August, 2024. The proceedings arose out of intelligence gathered by the Directorate General of Goods and Services Tax Intelligence (DGGI) regarding alleged fraudulent availment of Input Tax Credit (ITC) through bogus transactions and fake invoicing without actu...