https://www.taxtmi.com/caselaws?id=150316 Under Article 226, a writ may include consequential refund of tax where the assessment or levy itself is challenged, but a standalone refund claim is ordinarily not entertained while the assessment order remains in force. The article notes that relief can be refused in discretionary jurisdiction where the petition is brought after gross delay and the statutory appellate remedy was not pursued. It also states that payment of tax may still be under mistake of law if that was the payer's actual state of mind, and that an earlier judicial decision does not by itself negate the plea. The assessments were left undisturbed and refund relief was declined on procedural grounds. en-us Wed, 02 May 1973 00:00:00 +0530 Mon, 13 May 2013 11:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150316 Under Article 226, a writ may include consequential refund of tax where the assessment or levy itself is challenged, but a standalone refund claim is ordinarily not entertained while the assessment order remains in force. The article notes that relief can be refused in discretionary jurisdiction where the petition is brought after gross delay and the statutory appellate remedy was not pursued. It also states that payment of tax may still be under mistake of law if that was the payer's actual state of mind, and that an earlier judicial decision does not by itself negate the plea. The assessments were left undisturbed and refund relief was declined on procedural grounds. Case-Laws VAT and Sales Tax Wed, 02 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150316