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2023 (8) TMI 1392 - KERALA HIGH COURTInput tax credit - genuineness of the transactions of its sister concern - order passed without verifying the books of accounts of its sister concern - HELD THAT:- It is the submission of the learned counsel for the appellant Sri.Anil D.Nair that Ext.P9 order having been passed without verifying the books of account of the sister concern from whom the appellant had purchased goods on which input tax credit was taken, the appellant was prejudiced since it had no way of establishing that the credit was correctly availed. On a consideration of the said submission, it is found that the said argument on merits is one that can be taken by the appellant in proceedings before the appellate authority, and hence the learned Single Judge was not in error while dismissing the Writ Petition for the existence of the alternate remedy. There are no reason to interfere with the judgment of the learned Single Judge - appeal dismissed.
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