Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
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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