The Uttar Pradesh Board for Development of Municipal Financial Resources, Lucknow, Uttar Pradesh

State Health Society, Lucknow, Uttar Pradesh

District Fishery Development, Sibsagar, Assam

Saksham- State Society for Ultra Poor & Social Welfare, Patna, Bihar

National Film Development Corporation Ltd., Mumbai, Maharashtra

Rajasthan Financial Services Delivery Limited, Jaipur, Rajasthan

Gautam Buddha University, Gr. Noida, Uttar Pradesh

M/s Mahavir Metal House filed a writ petition challenging an Order-in-Original issued on allegations of fraudulent ITC claim of Rs 2,38,062. The petitioner raised procedural objections, including different issuing and adjudicating authorities and consolidated SCN for multiple years. The Court refused to entertain the writ petition, citing availability of appellate remedy under Section 107 and the serious nature of fraud allegations, which require factual analysis beyond writ jurisdiction.

The Bombay High Court stayed the recovery order and directed defreezing of eight bank accounts after the petitioner agreed to deposit 10% of the disputed tax from the Electronic Credit Ledger. Despite appellate remedy, writ is entertained due to hardship from account attachments.

These two petitions have been filed by the Petitioner concerns challenging the same show cause notice dated 31st August, 2022 (hereinafter, ‘SCN’) and final order dated 3rd February, 2025 (hereinafter, ‘impugned order’).

The Delhi High Court refused to entertain a writ petition against GST demand and penalty orders alleging bogus ITC transactions, citing the need for factual scrutiny. The petitioner claimed no ITC was availed at its Delhi unit, but investigation showed fake invoices from a non-existent supplier. The Court permitted statutory appeal under Section 107 CGST Act by 15th July 2025, emphasizing that such fraud-related cases demand adjudication on facts, not writ intervention.

Reply to Show Cause Notice for Cancellation of GST Registration under Section 29(1)(a) of CGST Act, 2017