https://www.taxtmi.com/caselaws?id=407450 A writ challenge to rejection of a refund claim was found unsuitable where the dispute depended on factual questions about an alleged clerical error, limitation, and the correctness of the claim under the statutory scheme. Those matters required examination of documents and evidence by the competent authority rather than a roving inquiry in writ jurisdiction. Because a statutory revisional remedy was available and had not been exhausted, the High Court declined to entertain the petition and directed the petitioner to pursue revision under the Tamil Nadu Value Added Tax Act, 2006. en-us Fri, 23 Apr 2021 00:00:00 +0530 Tue, 11 May 2021 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407450 A writ challenge to rejection of a refund claim was found unsuitable where the dispute depended on factual questions about an alleged clerical error, limitation, and the correctness of the claim under the statutory scheme. Those matters required examination of documents and evidence by the competent authority rather than a roving inquiry in writ jurisdiction. Because a statutory revisional remedy was available and had not been exhausted, the High Court declined to entertain the petition and directed the petitioner to pursue revision under the Tamil Nadu Value Added Tax Act, 2006. Case-Laws VAT and Sales Tax Fri, 23 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407450