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of The petitioner was denied input tax credit as the alleged supplier did not provide any goods, violating principles of natural justice. The assessment order omitted outward and inward e-way bills from the accounts. The HC held that the existence of the supplier is a disputed question of fact that cannot be adjudicated under Article 226. The adequacy of evidence also cannot be examined under this provision. The HC rejected the challenge to the assessment order but permitted the petitioner to file an appeal within two weeks, subject to compliance with conditions like pre-deposit, and directed disposal of such appeal after reasonable opportunity of hearing.
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