https://www.taxtmi.com/highlights?id=101702 Writ petitions seeking recovery of contractual deductions may be barred by limitation where each deduction creates a separate cause of action. The article explains that limitation for a recovery suit runs from the date of each deduction, rather than contract completion, where monthly invoices and payments do not establish a running account; pandemic-related limitation extensions cannot revive already time-barred claims. Invoking Article 226 cannot circumvent limitation, delay, or laches. It further notes that purely monetary contractual disputes involving disputed facts and requiring evidence should ordinarily be pursued through a civil suit. Accordingly, such refund claims are described as not maintainable in writ jurisdiction and liable to dismissal. en-us Wed, 15 Jul 2026 08:21:58 +0530 Wed, 15 Jul 2026 08:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101702 Writ petitions seeking recovery of contractual deductions may be barred by limitation where each deduction creates a separate cause of action. The article explains that limitation for a recovery suit runs from the date of each deduction, rather than contract completion, where monthly invoices and payments do not establish a running account; pandemic-related limitation extensions cannot revive already time-barred claims. Invoking Article 226 cannot circumvent limitation, delay, or laches. It further notes that purely monetary contractual disputes involving disputed facts and requiring evidence should ordinarily be pursued through a civil suit. Accordingly, such refund claims are described as not maintainable in writ jurisdiction and liable to dismissal. Highlights Service Tax Wed, 15 Jul 2026 08:21:58 +0530 https://www.taxtmi.com/highlights?id=101702