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    <title>2016 (6) TMI 631 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Assessment under the Andhra Pradesh Value Added Tax Act, 2005 was not interfered with in writ jurisdiction because the dealer&#039;s claim that E-way bills were generated by third parties after hacking its account raised a disputed question of fact, unsuitable for summary adjudication. The record showed the dealer had a registered portal login, multiple E-way bills were generated, and two bills were admittedly used by it, while the dealer also failed to promptly report the alleged misuse and filed NIL returns despite portal transactions. The availability of an appellate remedy further weighed against writ relief, and the dealer&#039;s conduct disentitled it to equitable intervention.</description>
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    <pubDate>Fri, 29 Apr 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=328922</link>
      <description>Assessment under the Andhra Pradesh Value Added Tax Act, 2005 was not interfered with in writ jurisdiction because the dealer&#039;s claim that E-way bills were generated by third parties after hacking its account raised a disputed question of fact, unsuitable for summary adjudication. The record showed the dealer had a registered portal login, multiple E-way bills were generated, and two bills were admittedly used by it, while the dealer also failed to promptly report the alleged misuse and filed NIL returns despite portal transactions. The availability of an appellate remedy further weighed against writ relief, and the dealer&#039;s conduct disentitled it to equitable intervention.</description>
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      <pubDate>Fri, 29 Apr 2016 00:00:00 +0530</pubDate>
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