https://www.taxtmi.com/caselaws?id=168163 Refund of sales tax allegedly paid under mistake was not available in writ jurisdiction where the assessee had not disputed liability or identified the relevant turnover during assessment, had allowed the assessments to attain finality, and had not exhausted the statutory remedy. The Court reiterated that disputed factual questions are ordinarily not examined under Article 226 and must be pursued before the tax authorities. The refund claim was also held stale, because the writ petitions were filed after an inordinate delay and the later rectification applications did not revive the claim. On these grounds, no refund or other relief could be granted. en-us Wed, 03 Oct 2012 00:00:00 +0530 Fri, 23 Jan 2015 17:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168163 Refund of sales tax allegedly paid under mistake was not available in writ jurisdiction where the assessee had not disputed liability or identified the relevant turnover during assessment, had allowed the assessments to attain finality, and had not exhausted the statutory remedy. The Court reiterated that disputed factual questions are ordinarily not examined under Article 226 and must be pursued before the tax authorities. The refund claim was also held stale, because the writ petitions were filed after an inordinate delay and the later rectification applications did not revive the claim. On these grounds, no refund or other relief could be granted. Case-Laws VAT and Sales Tax Wed, 03 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168163