Wrongful Availment of GST ITC and Fake Invoices: Orissa HC Declines to Enter Disputed Facts, Directs to Avail Alternative Remedy

The Orissa High Court addressed a case involving wrongful availing of Input Tax Credit (ITC) through alleged fake invoices. The Court refrained from deciding factual disputes at the writ stage and directed the petitioner to avail statutory remedies such as appeals under the GST Act. It emphasized that courts should not interfere in detailed factual investigations or tax authorities’ adjudication prematurely. This judgment reinforces the principle that alternative remedies under GST law, including appeals and revisions, must be exhausted before seeking judicial intervention. The ruling maintains procedural discipline while upholding the rights of the taxpayer to contest ITC denials through established mechanisms.