Factual Disputes Involving GST ITC Availment: Delhi HC Refuses to Entertain Writ, Grants Liberty to Appeal

The Delhi High Court dismissed a writ petition filed by Rishi Enterprises (through proprietor Rajeev Kumar Goel) challenging a Section 74 CGST Act, 2017 order dated 11 February 2025 involving alleged wrongful availment of Input Tax Credit (ITC) based on invoices from a non-existent firm. The petitioner raised issues about limitation (statute of limitations), validity of a consolidated show cause notice covering multiple financial years, and absence of personal hearing. The government contested that the order was within limitation, the use of consolidated notices is valid in fraudulent ITC cases, and notices were duly served via email, and hearings were scheduled but the petitioner did not attend. The Court held that because the case involves factual disputes (e.g. whether invoices were genuine, hearings held, etc.), these cannot be resolved via a writ petition but must be addressed by the appellate authority under Section 107 of the Act. The writ was dismissed but liberty was granted to file the appeal by 30 September 2025 along with the required pre-deposit. Pending applications were disposed on same terms.