HC Directs Assessee to Appeal ITC Fraud Allegations; Orders Merits-Based Adjudication

KMG Industrial Traders Pvt. Ltd & Anr. Vs Additional Commissioner (Delhi High Court) Delhi High Court has directed M/s KMG Industrial Traders Pvt. Ltd. to approach the Goods and Services Tax (GST) appellate authority to challenge a demand of INR 27.15 crores related to alleged fraudulent input tax credit (ITC) claims. The court’s order, issued on a writ petition, emphasizes that the appellate authority must adjudicate the matter on its merits, considering the petitioner’s submitted reply and other documents. The case, KMG Industrial Traders Pvt. Ltd. & Anr. Vs. Additional C...