Fraudulent ITC dispute remitted to appellate remedy under Section 107 CGST; writ relief refused, limitation protected

Fraudulent ITC dispute remitted to appellate remedy under Section 107 CGST; writ relief refused, limitation protectedCase-LawsGSTHC held that allegations of fraudulent ITC availment involve complex factual issues unsuitable for adjudication in writ jurisd

Fraudulent ITC dispute remitted to appellate remedy under Section 107 CGST; writ relief refused, limitation protected
Case-Laws
GST
HC held that allegations of fraudulent ITC availment involve complex factual issues unsuitable for adjudication in writ jurisdiction, especially where departmental proceedings and detailed orders exist. Noting that the petitioner had received an email and was obliged to participate, the Court found any defect in DRC-07 to be inadvertent, not fatal. HC decli

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