Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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Writ petitions seeking recovery of contractual deductions may be barred by limitation where each deduction creates a separate cause of action. The article explains that limitation for a recovery suit runs from the date of each deduction, rather than contract completion, where monthly invoices and payments do not establish a running account; pandemic-related limitation extensions cannot revive already time-barred claims. Invoking Article 226 cannot circumvent limitation, delay, or laches. It further notes that purely monetary contractual disputes involving disputed facts and requiring evidence should ordinarily be pursued through a civil suit. Accordingly, such refund claims are described as not maintainable in writ jurisdiction and liable to dismissal.
Writ petitions seeking recovery of contractual deductions may be barred by limitation where each deduction creates a separate cause of action. The article explains that limitation for a recovery suit runs from the date of each deduction, rather than contract completion, where monthly invoices and payments do not establish a running account; pandemic-related limitation extensions cannot revive already time-barred claims. Invoking Article 226 cannot circumvent limitation, delay, or laches. It further notes that purely monetary contractual disputes involving disputed facts and requiring evidence should ordinarily be pursued through a civil suit. Accordingly, such refund claims are described as not maintainable in writ jurisdiction and liable to dismissal.
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