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2016 (7) TMI 878 - HC - VAT and Sales TaxReversal of input tax credit - validity of assessment orders - while completing the assessment, the respondent, with regard to this issue, did not assign any reasons, but only confirmed the proposal to reverse the input tax credit merely by observing that the petitioner has not furnished their purchase invoices - violation of the principles of natural justice - Held that:- Since those issues involve disputed questions of fact, the petitioner has to necessarily exhaust the remedies available under the Act either by filing a petition for review under Section 84 of the Act or by filing an appeal before the Appellate Authority. In view of the above, the writ petitions are partly allowed, the impugned orders rendered by the Assessing Officer with regard to issue No.4 as to the reversal of input tax credit on a differential purchase turnover, are set aside and the matters are remitted back to the respondent for fresh consideration. The respondent is directed to furnish all the details sought for by the petitioner with reference to invoice numbers, dates, names of the sellers and sale value, within a period of three weeks from the date of receipt of a copy of this order. - Matter restored before the AO
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