Calcutta HC order refund of excess VAT paid which was accepted by department in Form 27

Mobile Store Limited Vs Joint Commissioner, Commercial Taxes (Calcutta High Court) 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 entit...