https://www.taxtmi.com/caselaws?id=763339 The HC dismissed the writ petition challenging denial of Input Tax Credit where the petitioner allegedly received no goods from the supplier. The court held that determining whether a supplier exists is a disputed question of fact requiring evidence examination, which falls outside Article 226 jurisdiction. The assessment order's rejection of the petitioner's reply regarding omitted E-way bills was upheld, as adequacy of evidence cannot be reviewed under constitutional jurisdiction. The petitioner was granted liberty to file an appeal within two weeks, subject to compliance with appeal conditions including pre-deposit requirements. en-us Wed, 30 Oct 2024 00:00:00 +0530 Wed, 18 Dec 2024 08:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763339 The HC dismissed the writ petition challenging denial of Input Tax Credit where the petitioner allegedly received no goods from the supplier. The court held that determining whether a supplier exists is a disputed question of fact requiring evidence examination, which falls outside Article 226 jurisdiction. The assessment order's rejection of the petitioner's reply regarding omitted E-way bills was upheld, as adequacy of evidence cannot be reviewed under constitutional jurisdiction. The petitioner was granted liberty to file an appeal within two weeks, subject to compliance with appeal conditions including pre-deposit requirements. Case-Laws GST Wed, 30 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763339