https://www.taxtmi.com/caselaws?id=150193 Tax paid under a common mistake may be recoverable under section 72 of the Indian Contract Act, including a mistake of law, but refund through article 226 remains discretionary and subject to laches, estoppel, waiver, limitation, and the nature of the assessment order. The High Court distinguished void assessments, which may justify writ relief, from merely erroneous assessments, where the assessee should ordinarily pursue statutory remedies and first challenge the assessment itself. Because the assessments had become final, the petitions were stale, and the tax had already been collected from consumers, the Court declined discretionary refund relief. en-us Tue, 31 Mar 1970 00:00:00 +0530 Fri, 10 May 2013 10:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150193 Tax paid under a common mistake may be recoverable under section 72 of the Indian Contract Act, including a mistake of law, but refund through article 226 remains discretionary and subject to laches, estoppel, waiver, limitation, and the nature of the assessment order. The High Court distinguished void assessments, which may justify writ relief, from merely erroneous assessments, where the assessee should ordinarily pursue statutory remedies and first challenge the assessment itself. Because the assessments had become final, the petitions were stale, and the tax had already been collected from consumers, the Court declined discretionary refund relief. Case-Laws VAT and Sales Tax Tue, 31 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150193