Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
HC ruled that Section 11B of Central Excise Act, 1944 does not strictly apply to service tax refund claims made under mistaken legal interpretation. The court held that principles of restitution under Section 72 of Contract Act, 1872 are applicable, mandating refund even beyond prescribed limitation periods. Relying on precedential jurisprudence, the court determined that a writ petition under Article 226 is maintainable for wrongly paid service tax. The impugned order was set aside, and the petition was allowed, compelling the respondent to refund the erroneously paid tax.
HC ruled that Section 11B of Central Excise Act, 1944 does not strictly apply to service tax refund claims made under mistaken legal interpretation. The court held that principles of restitution under Section 72 of Contract Act, 1872 are applicable, mandating refund even beyond prescribed limitation periods. Relying on precedential jurisprudence, the court determined that a writ petition under Article 226 is maintainable for wrongly paid service tax. The impugned order was set aside, and the petition was allowed, compelling the respondent to refund the erroneously paid tax.
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