Writ Rejected Due to Availability of Statutory Appeal in ITC Fraud Case

Toshniwal Electricals Pvt Ltd Vs Principal Commisisoner of Central Tax Delhi North & Ors. (Delhi High Court) The Delhi High Court heard a writ petition filed under Article 226 challenging an Order-in-Original dated 28 January 2025 issued by the Principal Commissioner of Central GST, Delhi North, raising a demand of ₹9,81,070 against the petitioner. The petitioner argued that no personal hearing had been granted and that the order violated principles of natural justice. The dispute arose from an investigation into alleged fraudulent availment of Input Tax Credit (ITC). According to the De...