Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
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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