Mukesh Kumar Garg Vs Union Of India & Ors. (Delhi High Court)
Date: May 8, 2025
Court: High Court
Bench: Delhi
Type: Writ Petition
Subject Matter
Writ in fraudulent availment of ITC not entertained as appellate remedy u/s. 107 of CGST Act available
Summary
Delhi High Court didn’t entertain the writ petition in the matter of fraudulent availment of Input Tax Credit without actual supply of goods or services since appellate remedy under section 107 of the CGST Act available. Facts- The case of the Depart…