https://www.taxtmi.com/caselaws?id=305408 A writ of mandamus to compel issuance of Form JVAT 400 was unavailable where the petitioner failed to establish a clear statutory duty under Section 44 of the Jharkhand VAT Act read with Rule 23, and the alleged tax deduction at source itself remained disputed. The High Court treated the matter as turning on unresolved factual questions, including whether any deduction had been made and by whom, which could not be adjudicated in writ jurisdiction. The petition was also premature because assessment was pending and an adequate remedy lay before the assessing authority. No mandamus was therefore warranted, and the writ relief was declined. en-us Wed, 20 Apr 2016 00:00:00 +0530 Sat, 03 Dec 2022 05:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305408 A writ of mandamus to compel issuance of Form JVAT 400 was unavailable where the petitioner failed to establish a clear statutory duty under Section 44 of the Jharkhand VAT Act read with Rule 23, and the alleged tax deduction at source itself remained disputed. The High Court treated the matter as turning on unresolved factual questions, including whether any deduction had been made and by whom, which could not be adjudicated in writ jurisdiction. The petition was also premature because assessment was pending and an adequate remedy lay before the assessing authority. No mandamus was therefore warranted, and the writ relief was declined. Case-Laws VAT and Sales Tax Wed, 20 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305408