https://www.taxtmi.com/caselaws?id=360200 Section 22 of the Orissa Sales Tax Act barred civil court challenges only to assessments or other orders passed under the Act, and Section 23 applied only to assessment, interest, or penalty orders. Because the refund suit did not arise from any such order, and the Act did not provide an applicable statutory remedy, the ordinary civil jurisdiction under Section 9 of the Code of Civil Procedure remained available. The Court therefore held that the civil court could entertain the suit for refund of sales tax, and the bar under Sections 22 and 23 did not apply. en-us Mon, 16 Apr 2018 00:00:00 +0530 Sat, 12 May 2018 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360200 Section 22 of the Orissa Sales Tax Act barred civil court challenges only to assessments or other orders passed under the Act, and Section 23 applied only to assessment, interest, or penalty orders. Because the refund suit did not arise from any such order, and the Act did not provide an applicable statutory remedy, the ordinary civil jurisdiction under Section 9 of the Code of Civil Procedure remained available. The Court therefore held that the civil court could entertain the suit for refund of sales tax, and the bar under Sections 22 and 23 did not apply. Case-Laws VAT and Sales Tax Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360200