https://www.taxtmi.com/caselaws?id=164017 An authority acting under rule 36 of the Haryana General Sales Tax Rules, 1975, while considering a refund claim, is confined to determining the refundable amount and any lawful adjustment of dues; it cannot reopen, review, or set aside a concluded assessment on merits. The assessment order remains operative unless altered in proper proceedings under sections 39 or 40 of the Haryana General Sales Tax Act, 1973. The availability of appeal or revision did not bar writ jurisdiction because the impugned action was without jurisdiction. The refund-related order was therefore quashed and the assessee's petitions were allowed. en-us Thu, 07 May 2009 00:00:00 +0530 Mon, 10 Nov 2014 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164017 An authority acting under rule 36 of the Haryana General Sales Tax Rules, 1975, while considering a refund claim, is confined to determining the refundable amount and any lawful adjustment of dues; it cannot reopen, review, or set aside a concluded assessment on merits. The assessment order remains operative unless altered in proper proceedings under sections 39 or 40 of the Haryana General Sales Tax Act, 1973. The availability of appeal or revision did not bar writ jurisdiction because the impugned action was without jurisdiction. The refund-related order was therefore quashed and the assessee's petitions were allowed. Case-Laws VAT and Sales Tax Thu, 07 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164017