Input tax credit denied for purchases from cancelled dealers; writ relief refused because a statutory appeal remedy remained available.

Input tax credit was held inadmissible where purchases were made after the selling dealers' registrations had already been cancelled, because the claim failed on that factual basis under the VAT framework. Writ relief was also declined since an effective statutory appeal remedy was available, leaving the assessee to pursue that prescribed channel for any further relief. The assessment order was sustained.

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Issues: Whether input tax credit was admissible on purchases made from dealers whose registrations had already been cancelled, and whether interference in writ jurisdiction was warranted despite the statutory appeal remedy.

Analysis: The purchases were found to have been made after the cancellation of the selling dealers' registrations. On that factual basis, the claim to input tax credit was rejected under the governing value added tax framework. The availability of a statutory appeal under the Act also weighed against granting writ relief, while permitting the assessee to pursue the appellate remedy.

Conclusion: The claim for input tax credit was rejected and the writ challenge failed. The assessee was left to work out the statutory appeal remedy.

Final Conclusion: The assessment order was sustained, and the assessee was directed to pursue the prescribed appellate channel for any further relief.

Ratio Decidendi: Input tax credit is not available where the purchases are made after the cancellation of the selling dealer's registration, and writ relief may be declined when an effective statutory appeal remedy is available.

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