Court Defers Input Tax Credit Case to Appellate Authority for Fair Hearing, Citing Natural Justice Principles Violation.

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....Violation of principles of natural justice - disallowance of input tax credit - This Court also feels that the matter can better be appreciated and gone into by the Appellate Authority which would be in a position to take a view with regard to issues raised by the petitioner in accordance with law after giving full opportunity of hearing to the petitioner - this Court is not inclined to entertain the writ petition for the present. - HC....