https://www.taxtmi.com/caselaws?id=419231 An unavailable statutory appellate forum does not bar writ relief where the remedy is illusory, so constitutional writ jurisdiction may be invoked. Where assessment records payment of tax, interest or penalty in excess of liability, the refund must be examined under the specific post-assessment refund provision rather than the general refund provision. On the facts found by the Assessing Authority, Section 20(4) of the Haryana Value Added Tax Act, 2003 governed the claim, and reliance on Section 20(2)(a)(b) was unsustainable. The revisional order was set aside and refund of the excess amount with statutory interest was allowed. en-us Wed, 09 Feb 2022 00:00:00 +0530 Mon, 07 Mar 2022 08:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419231 An unavailable statutory appellate forum does not bar writ relief where the remedy is illusory, so constitutional writ jurisdiction may be invoked. Where assessment records payment of tax, interest or penalty in excess of liability, the refund must be examined under the specific post-assessment refund provision rather than the general refund provision. On the facts found by the Assessing Authority, Section 20(4) of the Haryana Value Added Tax Act, 2003 governed the claim, and reliance on Section 20(2)(a)(b) was unsustainable. The revisional order was set aside and refund of the excess amount with statutory interest was allowed. Case-Laws VAT and Sales Tax Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419231