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2020 (1) TMI 634 - HC - VAT and Sales TaxMaintainability of petition - appropriate forum - pure questions of fact - Levy of penalty under Section 27 of TNVAT Act - purchase omissions - input tax credit on interstate sales without C forms - HELD THAT:- I do not propose to delve into these explanations, being pure questions of fact. A perusal of the show cause notice, reply and order of assessment make it apparent that the discrepancies noted by the authorities as well as the objections raised refer to several factual matters and it is only upon an appreciation of the same can the disputes be resolved - while the petitioner can certainly challenge the order as being incorrect in its appreciation of transactions in question, there is no perversity on facts or errors in law that is made out before me. This is a matter where the petitioner should avail the statutory appellate remedy before the Appellate Assistant Commissioner. Since the petitioner has enjoyed an interim stay for some time, in the interests of justice, the petitioner is granted liberty to file an appeal before the 1st appellate authority, if it so desires and such appeal, if presented with pre-deposit and in accordance with law within a period of two weeks from today - Petition dismissed.
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