Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
The HC allowed the petitioner's writ and directed the respondent to refund the wrongly retained tax together with interest under s.243 until payment, holding that the respondent lacked statutory authority to set off or retain the amount because it failed to demonstrate any tax liability due from the petitioner. The court emphasized that recovery of tax requires a specific charging provision and rejected reliance on prior authorities as inapplicable to the distinct cause of action. Consequential relief in the form of interest was granted and the respondent was ordered to complete the refund process within ten weeks from communication of the order.
The HC allowed the petitioner's writ and directed the respondent to refund the wrongly retained tax together with interest under s.243 until payment, holding that the respondent lacked statutory authority to set off or retain the amount because it failed to demonstrate any tax liability due from the petitioner. The court emphasized that recovery of tax requires a specific charging provision and rejected reliance on prior authorities as inapplicable to the distinct cause of action. Consequential relief in the form of interest was granted and the respondent was ordered to complete the refund process within ten weeks from communication of the order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
