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2009 (4) TMI 852 - HC - VAT and Sales TaxDeduction claimed on the basis of declaration form No. 1D(96) disallowed - Held that:- In case M/s. REPL had availed of the benefit of eligibility certificate exhausting the maximum limit during a particular period as to whether further benefit could have been taken by it after making misrepresentation, it is settled legal proposition that misrepresentation/fraud vitiates every action/order whether the assessment orders made in favour of M/s. REPL which might have attained finality could have any sanctity. All these questions are admittedly questions of fact. Such factually disputed questions cannot be adjudicated by this court in exercise of writ jurisdiction. W.P. dismissed.
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