https://www.taxtmi.com/caselaws?id=154371 Extraordinary writ relief will not ordinarily compel a Commissioner to exercise suo motu revisional powers when the authority has already considered the request and declined to act for want of sufficient reason. The Court treated that refusal as a matter of discretionary satisfaction and declined interference under Article 226. Refund was also refused in writ jurisdiction because the assessee had an alternative civil remedy, the assessments had attained finality long earlier, and the circumstances did not justify directing repayment through writ proceedings. en-us Wed, 02 Feb 1983 00:00:00 +0530 Mon, 19 Aug 2013 12:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154371 Extraordinary writ relief will not ordinarily compel a Commissioner to exercise suo motu revisional powers when the authority has already considered the request and declined to act for want of sufficient reason. The Court treated that refusal as a matter of discretionary satisfaction and declined interference under Article 226. Refund was also refused in writ jurisdiction because the assessee had an alternative civil remedy, the assessments had attained finality long earlier, and the circumstances did not justify directing repayment through writ proceedings. Case-Laws VAT and Sales Tax Wed, 02 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154371