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HC dismissed the writ petition challenging tax authority's order regarding input tax credit (ITC) denial. The court held that territorial jurisdiction exists where a fraction of cause of action arises within court's jurisdiction. The petitioner failed to demonstrate substantial prejudice from denial of witness cross-examination. The court emphasized that appellate authority can comprehensively examine all grounds, including potential natural justice violations. Writ petition was dismissed, with petitioner granted liberty to pursue statutory appeal, subject to pre-deposit conditions, and without challenging the underlying order's substantive merits.
HC dismissed the writ petition challenging tax authority's order regarding input tax credit (ITC) denial. The court held that territorial jurisdiction exists where a fraction of cause of action arises within court's jurisdiction. The petitioner failed to demonstrate substantial prejudice from denial of witness cross-examination. The court emphasized that appellate authority can comprehensively examine all grounds, including potential natural justice violations. Writ petition was dismissed, with petitioner granted liberty to pursue statutory appeal, subject to pre-deposit conditions, and without challenging the underlying order's substantive merits.
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