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2019 (7) TMI 729 - HC - VAT and Sales TaxDisallowance of ITC - petitioner claimed refund - Jurisdiction of Court under Article 226 - rank perversity - alternative appeal remedy - HELD THAT:- The petitioner ought to be directed to work out the remedies against Exts.P6 and P6(a) before the appellate authority. This Court after taking note of bare details exhibited in Exts.P1, P4, P5 and P6 was also of the view that without further examination the ground of perversity raised in the writ petition could be considered merits decided. But as rightly pointed out by the learned Government Pleader the exercise were for the limited purpose of finding out the ground of perversity, this Court may encroach into the function of an appellate authority where the facts threadbare are considered, thereafter principle of law decided. The petitioner is given liberty to file appeal within the period of limitation prescribed by the statute and also file an application seeking stay of the order in Ext.P6 - directed to maintain status quo as on date vis-a-vis Ext.P6 for a period of two months - Petition disposed off.
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