https://www.taxtmi.com/caselaws?id=794955 Contractual recovery claims involving disputed service-tax and labour-cess deductions are ordinarily unsuitable for writ jurisdiction under Article 226 where a civil suit provides an effective remedy. Recovery claims are subject to the three-year residual limitation period under Article 113 of the Limitation Act, with each deduction from a bill creating a separate cause of action from its date. Monthly invoices do not by themselves establish a running account. Claims already time-barred before the COVID-19 limitation extension cannot be revived through writ proceedings, and delay while awaiting favourable decisions in similar matters supports rejection on limitation, delay and laches. en-us Thu, 09 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794955 Contractual recovery claims involving disputed service-tax and labour-cess deductions are ordinarily unsuitable for writ jurisdiction under Article 226 where a civil suit provides an effective remedy. Recovery claims are subject to the three-year residual limitation period under Article 113 of the Limitation Act, with each deduction from a bill creating a separate cause of action from its date. Monthly invoices do not by themselves establish a running account. Claims already time-barred before the COVID-19 limitation extension cannot be revived through writ proceedings, and delay while awaiting favourable decisions in similar matters supports rejection on limitation, delay and laches. Case-Laws Service Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794955