https://www.taxtmi.com/caselaws?id=308148 The Court dismissed the petitioner's writ application seeking mandamus, prohibition, and certiorari against the Deputy Commissioner and Additional Commissioner for re-assessment and input tax credit under the Uttarakhand VAT Act for the assessment year 2010-11. The Court found that the petitioner failed to provide concrete evidence supporting the claim for input tax credit on the purchase of capital goods. Additionally, the absence of the vendor as a necessary party further weakened the petitioner's case, leading to the dismissal of the application without costs. en-us Mon, 25 Jul 2022 00:00:00 +0530 Fri, 02 Jun 2023 20:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308148 The Court dismissed the petitioner's writ application seeking mandamus, prohibition, and certiorari against the Deputy Commissioner and Additional Commissioner for re-assessment and input tax credit under the Uttarakhand VAT Act for the assessment year 2010-11. The Court found that the petitioner failed to provide concrete evidence supporting the claim for input tax credit on the purchase of capital goods. Additionally, the absence of the vendor as a necessary party further weakened the petitioner's case, leading to the dismissal of the application without costs. Case-Laws VAT and Sales Tax Mon, 25 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308148