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    <title>2015 (12) TMI 574 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>A dealer may place VATC-4 forms and tax invoices before the assessing authority at the appellate stage for re-determination of liability and input tax credit. The Court treated the issue as settled by earlier decisions and held that the assessing authority must verify the documents and pass a fresh order in accordance with law. The entitlement to file the forms and invoices was therefore recognised, and the matter had to be reconsidered on that basis.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269270</link>
      <description>A dealer may place VATC-4 forms and tax invoices before the assessing authority at the appellate stage for re-determination of liability and input tax credit. The Court treated the issue as settled by earlier decisions and held that the assessing authority must verify the documents and pass a fresh order in accordance with law. The entitlement to file the forms and invoices was therefore recognised, and the matter had to be reconsidered on that basis.</description>
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