https://www.taxtmi.com/caselaws?id=782273 HC dismissed the writ petition seeking refund of taxes paid under a mistake of law, holding that a mandamus for refund is not maintainable without a prior demand for justice and its refusal. Relying on SC and coordinate bench precedent, the HC reiterated that monetary refund claims ordinarily lie in a civil suit and involve issues such as limitation, delay, laches, and unjust enrichment, which are not suited for direct writ relief without prior representation. The petitioner is permitted to apply for refund or raise a demand for justice in accordance with law, which the authority should decide within a reasonable time, but this cannot be used to revive any time-barred or stale claims. The petition was disposed of accordingly. en-us Wed, 19 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782273 HC dismissed the writ petition seeking refund of taxes paid under a mistake of law, holding that a mandamus for refund is not maintainable without a prior demand for justice and its refusal. Relying on SC and coordinate bench precedent, the HC reiterated that monetary refund claims ordinarily lie in a civil suit and involve issues such as limitation, delay, laches, and unjust enrichment, which are not suited for direct writ relief without prior representation. The petitioner is permitted to apply for refund or raise a demand for justice in accordance with law, which the authority should decide within a reasonable time, but this cannot be used to revive any time-barred or stale claims. The petition was disposed of accordingly. Case-Laws Customs Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782273