https://www.taxtmi.com/caselaws?id=753758 Where the statute provides a specific and efficacious refund mechanism, writ jurisdiction will ordinarily not be used to bypass that remedy. The Gauhati HC noted that Section 50 of the Assam Value Added Tax Act, 2003 permits refund of excess tax, and Rule 29(1) of the Assam Value Added Tax Rules, 2005 prescribes the mode and time for filing the claim, including condonation on sufficient cause. Because this statutory procedure existed, the petitioner was required to pursue it first for refund of entry tax on packing materials. The writ petition was not entertained on the refund issue at that stage, and the petitioner was relegated to the statutory refund application process. en-us Thu, 22 Feb 2024 00:00:00 +0530 Sat, 08 Jun 2024 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753758 Where the statute provides a specific and efficacious refund mechanism, writ jurisdiction will ordinarily not be used to bypass that remedy. The Gauhati HC noted that Section 50 of the Assam Value Added Tax Act, 2003 permits refund of excess tax, and Rule 29(1) of the Assam Value Added Tax Rules, 2005 prescribes the mode and time for filing the claim, including condonation on sufficient cause. Because this statutory procedure existed, the petitioner was required to pursue it first for refund of entry tax on packing materials. The writ petition was not entertained on the refund issue at that stage, and the petitioner was relegated to the statutory refund application process. Case-Laws VAT and Sales Tax Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753758