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2018 (3) TMI 89 - HC - VAT and Sales TaxMaintainability of petition - Input tax credit - Fleet Management Charges - Held that: - this Court is of the opinion that the writ petition against the re-assessment order under Section 39(1) of the KVAT Act, 2003 directly cannot be filed before this Court under Article 226 of the Constitution of India by-passing the effective alternative remedies by way of Appeals available to the assessee under the provisions of the KVAT Act, 2003 - petition dismissed being not maintainable.
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