https://www.taxtmi.com/caselaws?id=49337 Article 226 is ordinarily not the proper remedy for a bare claim seeking refund of tax allegedly collected illegally; where the petition does not challenge the assessment itself and seek consequential relief, the claimant should ordinarily proceed by civil suit. A writ of mandamus for refund is also unavailable unless a clear statutory duty to repay is shown and the refund flows from the setting aside of the assessment. Questions such as limitation, statutory entitlement, and related mistake-based claims were treated as matters for regular civil adjudication rather than writ jurisdiction. en-us Wed, 04 Nov 1964 00:00:00 +0530 Thu, 21 Aug 2014 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49337 Article 226 is ordinarily not the proper remedy for a bare claim seeking refund of tax allegedly collected illegally; where the petition does not challenge the assessment itself and seek consequential relief, the claimant should ordinarily proceed by civil suit. A writ of mandamus for refund is also unavailable unless a clear statutory duty to repay is shown and the refund flows from the setting aside of the assessment. Questions such as limitation, statutory entitlement, and related mistake-based claims were treated as matters for regular civil adjudication rather than writ jurisdiction. Case-Laws VAT and Sales Tax Wed, 04 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49337