High Courts cannot Adjudicate Accountant’s Guilt in GST ITC Fraud under Writ Jurisdiction: Delhi HC

The Delhi High Court has ruled that High Courts cannot adjudicate the guilt of accountants in GST Input Tax Credit (ITC) fraud cases under writ jurisdiction. The court held that determining the involvement and culpability of accountants in such fraudulent activities requires a thorough investigation of facts and evidence, which falls outside the scope of writ proceedings. The proper forum for such adjudication is the competent criminal court where detailed evidence can be presented and cross-examined. This judgment clarifies the limitations of writ jurisdiction in cases involving complex factual inquiries and allegations of criminal conduct in GST fraud.