Writ Jurisdiction Not Applicable in cases involving fraudulent availment of ITC: Delhi HC Dismisses Petition on Availability of Statutory Remedy

The Delhi High Court dismissed a writ petition filed by Mahavir Metal House challenging an order that raised demands and penalties for fraudulent availment of Input Tax Credit (ITC). The court held that in cases involving fraud, writ jurisdiction should not be exercised, and the petitioner should avail the statutory appellate remedy under Section 107 of the Central Goods and Services Tax Act, 2017. The court emphasized that allegations of fraud impact the GST regime's integrity and should be addressed through the appropriate appellate mechanism.