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    <title>2025 (1) TMI 1068 - MADRAS HIGH COURT</title>
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    <description>Madras HC dismissed a writ petition challenging an order for alleged violation of natural justice principles regarding Input Tax Credit availability. The court held that judicial review under Article 226 should not examine disputed questions of fact or adequacy of evidence. Since the matter involved factual disputes about whether payments were made within the prescribed 180-day period, and an alternative appellate remedy was available, the court exercised restraint and declined to interfere, directing the petitioner to pursue the alternate remedy through appeal.</description>
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      <description>Madras HC dismissed a writ petition challenging an order for alleged violation of natural justice principles regarding Input Tax Credit availability. The court held that judicial review under Article 226 should not examine disputed questions of fact or adequacy of evidence. Since the matter involved factual disputes about whether payments were made within the prescribed 180-day period, and an alternative appellate remedy was available, the court exercised restraint and declined to interfere, directing the petitioner to pursue the alternate remedy through appeal.</description>
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