Delhi HC Declines to Exercise Writ Jurisdiction in Fraudulent GST ITC

The Delhi High Court has declined to exercise writ jurisdiction in a fraudulent GST Input Tax Credit (ITC) case, citing the precedent set by the Mukesh Kumar Garg judgment. The court directed the petitioner to pursue alternative remedies available under the GST law, such as appellate processes, instead of directly approaching the High Court. This decision reinforces the principle of exhausting statutory remedies before invoking extraordinary writ jurisdiction. It aims to prevent the High Courts from being overburdened with cases where a robust appellate mechanism is already in place within the tax framework.