Writ Not Maintainable in Fake ITC Case: Delhi HC

Sardar Auto Traders Vs Additional Commissioner CGST Ward 32 (Delhi High Court) Delhi High Court has dismissed a writ petition filed by Sardar Auto Traders, challenging an order that confirmed a tax demand of Rs. 1,48,333 for the fraudulent availment of Input Tax Credit (ITC) for the assessment year 2017-18. The court, citing its earlier judgment in Mukesh Kumar Garg vs. Union of India, held that writ petitions are ordinarily not maintainable in cases involving fraudulent ITC and that the petitioner should pursue the statutory appellate remedy. The case originated from an investigation by the ...