2024 (1) TMI 173

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... period under appeal - HELD THAT:- Rather than this Court exercising jurisdiction under Article 226 of Constitution of India, to examine this issue which involves the ascertainment of facts, it would be more appropriate to direct the appellate authority to re-examine the same for which the petitioner may file the necessary documents and explain before the appellate authority that the Principal Sup .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uthority further observed that the petitioner-appellant failed to prove that his ITC claim as justified or genuine, nor he could submit any documentary evidence in his favour and, as such, failed the test of law, and, accordingly rejected the claim of the appellant for ITC. Heard Ms. Yasmeen and Ms. Zareen Ali, learned counsel for the petitioner, and also Mr. Sajad Ashraf, learned GA for the respo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amine this issue which involves the ascertainment of facts, it would be more appropriate to direct the appellate authority to re-examine the same for which the petitioner may file the necessary documents and explain before the appellate authority that the Principal Supplier had indeed uploaded the bills showing payment of GST so that the petitioner-appellant can claim ITC and other benefits under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X