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2022 (3) TMI 269 - HC - VAT and Sales TaxMaintainability of the present writ petition - alternate remedy of appeal - case of the petitioner is that he never carried forward the said input tax credit to Tran-1 as there was no excess for the assessment year 2017-18 but was carried forward from the previous assessment year 2016-17 only - HELD THAT:- It is an admitted position that though Section 33 of the Act provides for appeal but the same cannot be availed by the petitioner as the Haryana Tax Tribunal is presently not functional. Thus, we are constrained to interfere in the present lis exercising jurisdiction under Article 226 of the Constitution of India. Whether the Revisional Authority was justified in rejecting the claim of the petitioner relying upon Section 20(2)(a)(b) of the Act without taking into consideration Section 20(4) of the Act? - HELD THAT:- The Revisional Authority has decided the issue in hand without resorting to Section 20(4) of the Act. No reason has been assigned by the Revisional Authority as to why the case of the petitioner will not fall within the ambit of Section 20(4) of the Act. The counsel for the respondents has failed to spell any reason as to why the case of the petitioner will not be covered under Section 20(4) of the Act. Once it is admitted that the Assessing Authority on assessment found that the petitioner has paid an amount in excess of tax, interest or penalty imposed on him, the case will be covered by Section 20(4) of the Act and not Section 20(2)(a)(b). The order passed by the Deputy Excise & Taxation Commissioner-cum-Revisional Authority, Gurugram (East), is hereby set aside - petition allowed.
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