Writ Dismissed in GST Case Involving Circular Transactions of Non-Existent ITC

Mangalam Enterprises Vs State of Bihar (Patna High Court) Patna High Court has declined to interfere in a case involving alleged Input Tax Credit (ITC) fraud amounting to over Rs 3 crore, dismissing a writ petition filed by Mangalam Enterprises. The court found no prima facie grounds to exercise its extraordinary writ jurisdiction under Article 226 of the Constitution of India, noting the existence of an alternative statutory remedy. Mangalam Enterprises, a GST-registered firm engaged in the business of biscuits and bakery items, sought the quashing of an order issued under Section 74(9) of th...