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    <description>Writ interference was found unwarranted where the challenge involved limitation and fact-dependent merits under the Andhra Pradesh Value Added Tax Act, 2005. The limitation objection was rejected by applying the statutory period under Section 37 and the Supreme Court&#039;s Covid-19 exclusion order for computation of time. On the merits, issues concerning warranty replacement, exemption, and documentary verification required appreciation of records by the appellate authority, not writ adjudication. As a statutory appeal was available, the assessee was relegated to that remedy and the writ court declined to examine the factual merits.</description>
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      <description>Writ interference was found unwarranted where the challenge involved limitation and fact-dependent merits under the Andhra Pradesh Value Added Tax Act, 2005. The limitation objection was rejected by applying the statutory period under Section 37 and the Supreme Court&#039;s Covid-19 exclusion order for computation of time. On the merits, issues concerning warranty replacement, exemption, and documentary verification required appreciation of records by the appellate authority, not writ adjudication. As a statutory appeal was available, the assessee was relegated to that remedy and the writ court declined to examine the factual merits.</description>
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