https://www.taxtmi.com/caselaws?id=153457 Rectification may be initiated where assessment-file material, including collection registers and treasury verification, shows that tax credit was granted for challans not received through the treasury; the relevant record is not confined to the assessment order. Rule 41(8) permits post-assessment recovery or refund of the difference between assessed and deposited tax, and the balance liability may be determined under that rule, rule 45 and section 8(8), even if rectification is time-barred. Alleged tax deposits raise disputed factual questions unsuitable for writ determination where an effective statutory appeal is available; parties should pursue that appellate remedy. en-us Thu, 04 Feb 1982 00:00:00 +0530 Tue, 23 Jul 2013 17:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153457 Rectification may be initiated where assessment-file material, including collection registers and treasury verification, shows that tax credit was granted for challans not received through the treasury; the relevant record is not confined to the assessment order. Rule 41(8) permits post-assessment recovery or refund of the difference between assessed and deposited tax, and the balance liability may be determined under that rule, rule 45 and section 8(8), even if rectification is time-barred. Alleged tax deposits raise disputed factual questions unsuitable for writ determination where an effective statutory appeal is available; parties should pursue that appellate remedy. Case-Laws VAT and Sales Tax Thu, 04 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153457