GST / Indirect Tax : Fraudulent Availment of ITC and Legal Issues
It has been held that in cases involving fraudulent availment of ITC, ordinarily, High Court would not be inclined to exercise its writ jurisdiction. It is routinely seen in such cases that there are complex transactions involved which require factual analysis and consideration of voluminous evidence, as also the detailed orders passed after investigation by the Department. In such cases, it would be necessary to consider the burden on the exchequer as also the nature of impact on the GST regime, and balance the same against the interest of the Petitioners, which is secured by availing the right to statutory appeal. Case reference is Inder Bahadur Singh v. Additional Commissioner [2025] GCtR 1819 (Delhi).
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