TMI Blog2018 (10) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... rchased 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer Respondent No.3. The impugned order dated 11th October, 2017, relates to assessment for Financial Year 201112 in respect of VAT under the MVAT Act. 2. The grievance of Mr. Thakkar, learned Counsel in support, is that the order is passed in breach of principal of natural justice and, therefore, this Court should exercise its extra ordinary writ jurisdiction. It is submitted that the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner that, absence of despatch proof, cannot lead to the conclusion that the goods have not been received. Thus, 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 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Authority will exclude the time spent in prosecuting this Petition, for the purpose of computing the time within which an appeal is to be filed before the Appellate Authority. This on the basis of the Apex Court's decision in the case of M. P. Steel Corporation v/s. Commissioner of Customs 319 ELT 163. 6. Accordingly, Writ Petition dismissed. - - TaxTMI - TMITax - CST, VAT & Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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