Delhi HC directs to appeal under CGST Act against Allegations of availment of fraudulent ITC

The Delhi High Court reiterated that GST disputes over alleged fraudulent Input Tax Credit (ITC) must follow the statutory appeal mechanism rather than writ jurisdiction. The court emphasized that the Central Goods and Services Tax (CGST) Act provides a robust appellate framework for resolving such disputes, and writ petitions should only be entertained in extraordinary circumstances, such as a complete lack of jurisdiction or fundamental breach of natural justice, ensuring that the prescribed legal channels are utilized.