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2020 (4) TMI 4 - HC - VAT and Sales TaxMaintainability of petition - Input Tax Credit availed in respect of mismatch - appropriate forum - HELD THAT:- This Court while exercising its jurisdiction under Article 226 of the Constitution of India, is not sitting as an Appellate Court to examine the merits and demerits of claim of the petitioner. These are disputed questions of facts to determine the rate of Input Tax Credit. Therefore, the present Writ Petitions lack merits. The cases are remitted back to the 1st respondent to pass fresh orders in accordance with law - petition allowed by way of remand.
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