PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Refund of service tax collected from incorporated members' clubs for periods after the levy was held ultra vires could not be rejected merely as time-barred. The text states that the levy on incorporated clubs had already been declared ultra vires and affirmed by the Supreme Court, so the tax was collected without authority of law. Where tax is paid under mistake of law, limitation under section 11B cannot override Article 265 to defeat refund. The limitation-based rejection was quashed and the refund claim, including interest, was remanded for fresh decision on merits.
Refund of service tax collected from incorporated members' clubs for periods after the levy was held ultra vires could not be rejected merely as time-barred. The text states that the levy on incorporated clubs had already been declared ultra vires and affirmed by the Supreme Court, so the tax was collected without authority of law. Where tax is paid under mistake of law, limitation under section 11B cannot override Article 265 to defeat refund. The limitation-based rejection was quashed and the refund claim, including interest, was remanded for fresh decision on merits.
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