2023 (8) TMI 1392

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..... appellant Sri.Anil D.Nair that Ext.P9 order having been passed without verifying the books of account of the sister concern from whom the appellant had purchased goods on which input tax credit was taken, the appellant was prejudiced since it had no way of establishing that the credit was correctly availed. On a consideration of the said submission, it is found that the said argument on merits is .....

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..... rit Petition. The challenge in the Writ Petition was against Ext.P9 order passed by the respondent whereby the input tax credit allegedly available to the appellant was denied by the respondent. The grievance of the appellant in the writ Petition was with regard to the genuineness of the transactions of its sister concern, and its contention before the learned Single Judge was that Ext.P9 order wa .....

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..... t was prejudiced since it had no way of establishing that the credit was correctly availed. On a consideration of the said submission, we find that the said argument on merits is one that can be taken by the appellant in proceedings before the appellate authority, and hence the learned Single Judge was not in error while dismissing the Writ Petition for the existence of the alternate remedy. We, t .....

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