https://www.taxtmi.com/caselaws?id=368919 The High Court dismissed the writ petition challenging the order under Section 23 of the MVAT Act for VAT assessment for the Financial Year 2011-12. The court held that the petitioner's claims required factual determination by an Appellate Authority through an appeal process, stating that the absence of proof of despatch for purchased goods led to the denial of input tax credit. The court emphasized the availability of an appeal remedy for the petitioner and clarified the exclusion of time spent on the petition for filing an appeal, underscoring the importance of following proper legal procedures. en-us Thu, 11 Oct 2018 00:00:00 +0530 Wed, 17 Oct 2018 07:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368919 The High Court dismissed the writ petition challenging the order under Section 23 of the MVAT Act for VAT assessment for the Financial Year 2011-12. The court held that the petitioner's claims required factual determination by an Appellate Authority through an appeal process, stating that the absence of proof of despatch for purchased goods led to the denial of input tax credit. The court emphasized the availability of an appeal remedy for the petitioner and clarified the exclusion of time spent on the petition for filing an appeal, underscoring the importance of following proper legal procedures. Case-Laws VAT and Sales Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368919