https://www.taxtmi.com/caselaws?id=435241 A writ petition challenging rejection of refund was not entertained because an effective statutory appeal lay before the appellate tribunal and had not been exhausted. Applying the settled principle that the High Court ordinarily declines writ relief when an adequate alternative remedy is available, the Court required the refund dispute to be pursued before the statutory appellate forum. The merits of the refund claim were therefore left to the tribunal, and writ jurisdiction under Article 226 was not invoked as a substitute for the prescribed appeal mechanism. en-us Thu, 09 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435241 A writ petition challenging rejection of refund was not entertained because an effective statutory appeal lay before the appellate tribunal and had not been exhausted. Applying the settled principle that the High Court ordinarily declines writ relief when an adequate alternative remedy is available, the Court required the refund dispute to be pursued before the statutory appellate forum. The merits of the refund claim were therefore left to the tribunal, and writ jurisdiction under Article 226 was not invoked as a substitute for the prescribed appeal mechanism. Case-Laws GST Thu, 09 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435241