https://www.taxtmi.com/caselaws?id=40409 The Supreme Court upheld the High Court's decision to dismiss the writ petitions seeking a refund of Education Cess due to delay in filing. The appellants were directed to pursue their claims through suits, emphasizing the avoidance of multiplicity of legal proceedings. The Court noted the importance of timeliness in seeking relief under Article 226 and upheld the High Court's discretion in dismissing the petitions. The appeals were ultimately dismissed, with no order as to costs. en-us Tue, 29 Oct 1974 00:00:00 +0530 Sat, 06 Jun 2015 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40409 The Supreme Court upheld the High Court's decision to dismiss the writ petitions seeking a refund of Education Cess due to delay in filing. The appellants were directed to pursue their claims through suits, emphasizing the avoidance of multiplicity of legal proceedings. The Court noted the importance of timeliness in seeking relief under Article 226 and upheld the High Court's discretion in dismissing the petitions. The appeals were ultimately dismissed, with no order as to costs. Case-Laws VAT and Sales Tax Tue, 29 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40409