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2022 (7) TMI 1415 - HC - VAT and Sales TaxInput Tax Credit - purchase of capital goods as per Section 6(6)(b) of the U.K. VAT Act - permission of re-assessment under Section 29(4) of the U.K. VAT Act - change of opinion - HELD THAT:- If the petitioner has come to the Court, generally in normal circumstances, it is for the petitioner to demonstrate or establish that the order passed by the authorities suffers from any illegality requiring interference of this Court in exercise of certiorari jurisdiction. It is well settled principle of law that this certiorari jurisdiction should be exercised only to bring the Tribunal, functioning in the State within its jurisdiction. In this case, the respondent has demonstrated that petitioner has received input tax credit. It is also demonstrate by the respondent that upon receiving the assessment of the vendor, the Additional Commissioner was of the view that the matter should be re-looked to find if any tax concession/credit has been granted to the petitioner to which he is not entitled to. This Court is of the opinion that the learned Senior Advocate appearing for the petitioner has failed to establish that the respondents acted beyond their jurisdiction or acted in a manner not provided in the statute. The entire litigation revolves around the question that the plant and machinery for which the petitioner has claimed the input tax credit is new machinery and not old and used machinery. There is no merit in the writ application. The writ application is, therefore, dismissed.
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