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Disallowance of ITC - perversity - alternative appeal remedy - ...

VAT and Sales Tax

July 16, 2019

Disallowance of ITC - perversity - alternative appeal remedy - even the exercise were for the limited purpose of finding out the ground of perversity, this Court may encroach into the function of an appellate authority where the facts threadbare are considered, thereafter principle of law decided - petitioner is given liberty to file appeal.

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