Writ Jurisdiction Not Applicable in Fraudulent ITC Cases: Delhi HC

Giftco Exports Vs Principal Commisisoner of Central Tax & Ors. (Delhi High Court) The petitioner filed a writ petition under Article 226 of the Constitution of India challenging three separate Orders-in-Original (OIOs) issued by the Principal Commissioner and the Superintendent of CGST, Delhi North, relating to demands arising from Input Tax Credit (ITC) allegedly fraudulently availed. The Orders-in-Original challenged were OIO-1 dated 29th January 2025, OIO-2 dated 1st February 2025, and OIO-3 dated 4th February 2025. The petitioner contended that OIO-1 was passed without a Show Cause Not...