https://www.taxtmi.com/caselaws?id=753565 Where a specific statutory mechanism exists for claiming refund, writ relief will ordinarily not be granted until that remedy is first pursued. Under Section 50 of the Assam Value Added Tax Act, 2003, read with Rule 29 of the Assam Value Added Tax Rules, 2005, a dealer seeking refund of excess tax must apply in the prescribed form and within the prescribed time. The HC therefore declined to entertain the writ on merits and directed the petitioner to pursue the statutory refund remedy before the competent authority, which was to examine the claim on merits after excluding the writ period for limitation purposes. en-us Thu, 22 Feb 2024 00:00:00 +0530 Wed, 05 Jun 2024 20:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753565 Where a specific statutory mechanism exists for claiming refund, writ relief will ordinarily not be granted until that remedy is first pursued. Under Section 50 of the Assam Value Added Tax Act, 2003, read with Rule 29 of the Assam Value Added Tax Rules, 2005, a dealer seeking refund of excess tax must apply in the prescribed form and within the prescribed time. The HC therefore declined to entertain the writ on merits and directed the petitioner to pursue the statutory refund remedy before the competent authority, which was to examine the claim on merits after excluding the writ period for limitation purposes. Case-Laws VAT and Sales Tax Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753565