Writ dismissed as adjudication order became final under Section 107 CGST; delay unexplained, alleged fraudulent ITC claim upheld

Writ dismissed as adjudication order became final under Section 107 CGST; delay unexplained, alleged fraudulent ITC claim upheldCase-LawsGSTThe HC dismissed the writ petition, holding the impugned adjudicatory order dated 27 January 2025 has become final

Writ dismissed as adjudication order became final under Section 107 CGST; delay unexplained, alleged fraudulent ITC claim upheld
Case-Laws
GST
The HC dismissed the writ petition, holding the impugned adjudicatory order dated 27 January 2025 has become final due to the lapse of the statutory appeal period under Section 107 CGST; no sufficient explanation justified the delay in prosecuting the appeal. The court found no gross breach of natural justice: the Adjudicating Authority considere

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