High Court dismisses plea on reversing input tax credit availed by buyer due to factual dispute, not jurisdictional error.
Case-Laws
GST
Petition dismissed by High Court regarding reversal of input tax credit. Court found it was not a case where authorities proceeded on assumption that input tax credit was wrongly availed by buyer despite existence of seller/supplier. Factual dispute raised, not jurisdictional issue or violation of natural justice principles. Petitioner granted liberty
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