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2022 (7) TMI 1411 - HC - VAT and Sales Tax


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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