https://www.taxtmi.com/caselaws?id=431928 The High Court allowed the appellant's writ petition for the refund of excess tax paid, despite the Tribunal's non-functionality. The Court held that withdrawal from the Tribunal was not necessary before pursuing the writ petition under Article 226. It directed the respondents to refund the excess tax amount with statutory interest, emphasizing the importance of timely resolution and justice in tax matters. The Court highlighted its jurisdiction under Article 226 and permitted the appellant to seek relief, rejecting the argument against maintaining parallel remedies before the Tribunal and High Court. en-us Wed, 21 Dec 2022 00:00:00 +0530 Fri, 02 Jun 2023 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431928 The High Court allowed the appellant's writ petition for the refund of excess tax paid, despite the Tribunal's non-functionality. The Court held that withdrawal from the Tribunal was not necessary before pursuing the writ petition under Article 226. It directed the respondents to refund the excess tax amount with statutory interest, emphasizing the importance of timely resolution and justice in tax matters. The Court highlighted its jurisdiction under Article 226 and permitted the appellant to seek relief, rejecting the argument against maintaining parallel remedies before the Tribunal and High Court. Case-Laws VAT and Sales Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431928