https://www.taxtmi.com/caselaws?id=421744 Where a refund rejection turns on disputed factual issues, including whether refund applications were filed and the evidentiary value of supporting records, writ jurisdiction should ordinarily not be exercised because it would require fresh appraisal of facts. The availability of an effective statutory appellate remedy is not an absolute bar to writ relief, but the petitioner must show special circumstances to bypass that remedy. No such circumstances were shown, so the writ petition was not maintainable and the petitioner was left to pursue the appellate remedy under the statute. en-us Thu, 24 Mar 2022 00:00:00 +0530 Mon, 02 May 2022 08:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421744 Where a refund rejection turns on disputed factual issues, including whether refund applications were filed and the evidentiary value of supporting records, writ jurisdiction should ordinarily not be exercised because it would require fresh appraisal of facts. The availability of an effective statutory appellate remedy is not an absolute bar to writ relief, but the petitioner must show special circumstances to bypass that remedy. No such circumstances were shown, so the writ petition was not maintainable and the petitioner was left to pursue the appellate remedy under the statute. Case-Laws VAT and Sales Tax Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421744