Writ in fraudulent availment of ITC not entertained as appellate remedy u/s. 107 of CGST Act available

Mukesh Kumar Garg Vs Union Of India & Ors. (Delhi High Court)

Delhi High Court didn’t entertain the writ petition in the matter of fraudulent availment of Input Tax Credit without actual supply of goods or services since appellate remedy under section 107 of the CGST Act available.

Facts- The case of the Department is that two individuals namely Mr. Anuj Garg and his father Mr. Mukesh Kumar Garg i.e. the Petitioner had incorporated or established 28 firms. Thereafter, in collusion with various other traders the Petitioner had availed of fake I

Please become a Premium member. If you are already a Premium member, login here to access the full content.