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TMI Blog2022 (5) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... of acknowledgment from the office of the State Tax Officer. It was after an appreciation of the facts and records that it was concluded that the delivery book did not contain any identifiable name, authenticating signature or even the designation of the official apart from absence of office seal. It is clear from a reading of the impugned order that the findings have been entered into by the 1st respondent after appreciating the facts and circumstances arising in the case. Though an alternative remedy is not a complete bar for this Court to exercise its jurisdiction under Article 226 of the Constitution of India, burden is upon the assessee to prove that circumstances exists warranting an interference by this Court. No such circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 321/- and Rs.1,58,201/- as refund due to it. 3. According to the petitioner, though repeated requests were made claiming refund in 2011 and 2012, refund was not granted under one pretext or the other. In the meantime, when the assessment for the year 2014-15 was completed and demand of tax was made, petitioner approached the Assessing Authority requesting to adjust the refunds due, for the prior assessment years against the dues of the year 2014-15. Even at that point of time, petitioner filed Form 21CC and further submitted request letters in 2016 and again in 2021. However, instead of issuing the refund due to the petitioner, an order was served on it rejecting the claim for refund for the reason that there was no evidence to show fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wledgment from the office of the State Tax Officer. It was after an appreciation of the facts and records that it was concluded that the delivery book did not contain any identifiable name, authenticating signature or even the designation of the official apart from absence of office seal. It is clear from a reading of the impugned order that the findings have been entered into by the 1st respondent after appreciating the facts and circumstances arising in the case. In order to arrive at a conclusion that the findings in Ext.P12 are incorrect, the same requires an appreciation of disputed facts. 8. As rightly contended by the learned Government Pleader, since disputed facts are required to be appreciated, normally the remedy is for the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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