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2017 (11) TMI 330 - HC - VAT and Sales TaxExemption by way of refund of Earned Input Tax Credit - Certificate of Entitlement - Section 42(4A) of the Act - case of petitioner is that In the assessment order which is passed on 8.4.2013 there is no discussion about Certificate of Entitlement by the Assessing Authority, of which the petitioner is affected - Held that: - With the consent of the learned counsel for the parties the writ petition is finally disposed of by directing the petitioner to approach the appellate authority under Section 55 of the U.P. VAT Act or any other provision of law, which entitled the petitioner to approach the appellate authority to raise its grievance with regard to claim passed by the amended order by the Commissioner of Commercial Tax dated 10.2.2016 allegedly entitling the petitioner company for the refund, so as claimed - since this writ petition has been entertained in the year 2013 on 27.5.2013 and was pending before this Court, there would be delay caused to approach the appellate authority on the part of the petitioner - we direct the appellate authority to entertain the appeal, if the same is filed within a period of three weeks from today, without going into the question of limitation.
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