Writ Not Maintainable in Bogus ITC Cases & Section Appeal 107 Is Proper Remedy: Delhi HC

Devender Singh Vs Additional Commissioner (Delhi High Court) Delhi High Court dismissed a writ petition challenging an adjudication order passed under the Central Goods and Services Tax (CGST) Act, 2017, on allegations of fraudulent availment of Input Tax Credit (ITC). The petitioner had approached the Court under Article 226, asserting violation of natural justice, improper rejection of the request for cross-examination, lack of jurisdiction of the proper officer, and procedural irregularities. The Court declined to exercise its writ jurisdiction and held that the statutory appellate remedy u...