https://www.taxtmi.com/caselaws?id=419592 Interpolations in the stock register and delivery challans were found on the basis of the stock book and connected records, and the dealer could not correlate stock movements with the inspection findings. The High Court held that these were supported factual findings and, in writ jurisdiction under Article 226, it would not reappreciate evidence or disturb the Tribunal's conclusions absent illegality or perversity. The challenge therefore failed, and the order restoring the assessment and setting aside the appellate order was upheld. en-us Fri, 25 Feb 2022 00:00:00 +0530 Wed, 16 Mar 2022 10:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419592 Interpolations in the stock register and delivery challans were found on the basis of the stock book and connected records, and the dealer could not correlate stock movements with the inspection findings. The High Court held that these were supported factual findings and, in writ jurisdiction under Article 226, it would not reappreciate evidence or disturb the Tribunal's conclusions absent illegality or perversity. The challenge therefore failed, and the order restoring the assessment and setting aside the appellate order was upheld. Case-Laws VAT and Sales Tax Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419592