Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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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