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2022 (7) TMI 1411 - HC - VAT and Sales TaxBenefit of concessional rate of duty - It is the case of the petitioner that initially when the impugned adjudication order was passed, petitioner s declaration under Form- C and other documents were not accepted against interstate sales at concessional rate in the return filed by the petitioner s dealer in its regular course of business - impugned adjudication order dated 1st September, 2011 was further challenged before the three forum i.e. before the appellate authority, revisional authority and thereafter by way of review and all the four authorities below considering the materials/documents produced before them did not accept the claim of the petitioner. HELD THAT - It is not a case in this writ petition that the impugned orders were passed either in violation of principle of natural justice by denying the petitioner any opportunity of hearing before the authorities or the impugned orders have been passed by the authority who have got no jurisdiction or constitutional validity of any vires of any provision of law is involved in this writ petition. The whole case of the petitioner is based on material evidence and which have been appreciated by the four authorities below and in exercise of constitutional writ jurisdiction of this Court under Article 226 of the Constitution of India, it would not be proper to interfere with the impugned orders which are based on finding of facts and based on material evidence and this writ court cannot substitute the findings of the authorities below. Petition dismissed.
Issues Involved:
Challenge to impugned order of review dated 10th June, 2016 against order of revision dated 15th March, 2016, which was filed against the order of adjudication dated 1st September, 2011. Analysis: The petitioner challenged the impugned adjudication order dated 1st September, 2011, as it did not accept the petitioner's declaration under Form-'C' and other documents for interstate sales at a concessional rate. The order was challenged before the appellate authority, revisional authority, and through a review process, but all four authorities upheld the decision. The petitioner did not allege any violation of natural justice or jurisdictional issues in the impugned orders. The petitioner's case was based on material evidence, which was considered by all authorities, and the High Court, in its writ jurisdiction under Article 226 of the Constitution of India, declined to interfere with the findings of the lower authorities, emphasizing that it cannot substitute their findings. Therefore, the High Court dismissed the writ petition (WPA 7307 of 2019) as it found that the impugned orders were based on factual findings supported by material evidence, and there were no grounds for interference in the absence of legal flaws or jurisdictional issues.
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