9911796707
TMI Blog2022 (5) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... is the input tax credit could not have been claimed - violation of principles of natural justice or not - HELD THAT:- This aspect, whether the claim made by the petitioner that the input tax credit is a correct one or it is a wrong claim as decided by the Revenue, ie., the Assessing Officer, is necessarily a matter on merits and factual matrix, which has to be gone into only by the appellate auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same since the petitioner has straight away approached this Court by filing this writ petition, this writ petition cannot be entertained. Petition dismissed. - Writ Petition No.7646 of 2022 And W.M.P.Nos.7651 & 7652 of 2022 - - - Dated:- 1-4-2022 - Honourable Mr.Justice R.Suresh Kumar For the Petitioner : Mr.V.Veeraraghavan For the Respondents : Mr.V.Prasanth Kiran Government Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, who wanted to hear the matter on merits, where he pointed out that, the alleged reason stated for reversing the input tax credit is that the petitioner's claim for input tax credit for the purchase from the sellers who are no more sellers or not registered with the authorities concerned, and therefore on that basis the input tax credit could not have been claimed. However, factually it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the submissions made by the petitioner since these orders have been passed, this case cannot be construed as if that the impugned orders have been passed in violation of the principles of natural justice or it is infirm due to want of jurisdiction or violation of the statutory provision. 7. If none of these circumstances is available, no writ petition can be entertained as there is a statut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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