https://www.taxtmi.com/caselaws?id=403992 Writ jurisdiction under Article 226 may still be invoked in tax matters despite an alternate statutory remedy where the impugned action is wholly unreasonable, unsustainable, and no disputed factual enquiry is required. The Madras HC note further states that a concluded departmental adjustment of excess input tax credit, once it has attained finality, cannot be reopened without legal justification; reopening the same issue was treated as unjustified. On that reasoning, the departmental order reversing the earlier adjustment and directing fresh treatment of the amount was quashed, and the writ proceedings succeeded. en-us Thu, 07 Jan 2021 00:00:00 +0530 Fri, 12 Feb 2021 12:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403992 Writ jurisdiction under Article 226 may still be invoked in tax matters despite an alternate statutory remedy where the impugned action is wholly unreasonable, unsustainable, and no disputed factual enquiry is required. The Madras HC note further states that a concluded departmental adjustment of excess input tax credit, once it has attained finality, cannot be reopened without legal justification; reopening the same issue was treated as unjustified. On that reasoning, the departmental order reversing the earlier adjustment and directing fresh treatment of the amount was quashed, and the writ proceedings succeeded. Case-Laws VAT and Sales Tax Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403992