Fraudulent ITC claim order issued without personal hearing; writ refused, delayed statutory appeal allowed if pre-deposit made timely.
Case-Laws
GST
In a challenge to an order alleging fraudulent availment of ITC passed without personal hearing, the Court held that such disputes typically involve complex fact and evidence, making writ intervention inappropriate where an efficacious statutory appeal exists; accordingly, it declined to set aside the order on writ merits. Given that the or
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