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2018 (10) TMI 885 - HC - VAT and Sales TaxMaintainability of petition - remedy of appeal - Input tax credit - Principles of Natural Justice - It is submitted that the Respondent No.3 has not properly appreciated the Petitioner's contention that mere absence of proof of despatch to evidence the receipt of the so called purchased goods, cannot lead to the denial of inputs tax credit - Held that:- The impugned order, on appreciation of the evidence before him, with regard to the actual receipt of purchased goods in the absence of the despatch proof and/or any other evidence to support the receipt came to the conclusion that the purchases are not genuine. A letter dated 28th December, 2016 of the Petitioner does not address the query of the Assessing Officer as it only states that goods are received by hand delivery but no evidence of the same is provided. There is no reason to exercise our writ jurisdiction as an efficacious alternate remedy of filing an appeal to Deputy Commissioner (Appeals), is available under the MVAT Act - petition dismissed being not maintainable.
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