2022 (12) TMI 1045

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..... SIVAGNANAM, J.) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 29th November, 2022 in W.P.A. 23900 of 2022. The said writ petition was filed by the appellant praying for a direction upon the respondents to refund the amount of excess tax paid by the appellant as accepted by the department in Form - 27 dated 4th August, 2016 in Memo No.1681 in which it has been stated that the assessee has paid excess tax of Rs.1,64,22,581.16. Though such a form was issued by which the appellant was entitled for refund of the excess tax payable, the department did not refund the excess tax. 2. This prompted the petitioner to approach the West Bengal Taxation Tribunal in Case No.RN-1968 of 2017 with a prayer to i....

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....as the other similarly placed assessees are entitled to approach this Court under Article 226 of the Constitution of India. 5. Thus precisely what the appellant had done by filing the writ petition. The learned Single Bench had dismissed the writ petition holding that the appellant ought to have withdrawn the matter before the Tribunal and without doing so, if the writ petition is to be taken up for consideration, it would tantamount to parallel remedies being invoked and would render the proceedings before the Tribunal as infructuous. 6. We are not agreeable with the conclusion arrived by the learned Single Bench for more than one reason. Firstly, the appellant cannot at this juncture withdraw the proceedings before the Tribunal beca....