PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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The HC declined to entertain the writ petition seeking refund of taxes allegedly paid under mistake of law, holding that a mandamus for refund is not ordinarily maintainable absent a prior demand for justice and its refusal. Relying on binding precedent, the HC reiterated that monetary refund claims, involving issues such as limitation, delay, laches and unjust enrichment, should ordinarily be pursued through appropriate statutory or civil remedies, not by a bare writ for mandamus. The petition was disposed of without examining the merits of the refund claim. The HC clarified that the petitioner remains at liberty to apply for refund or raise a demand for justice in accordance with law, which the competent authority must decide within a reasonable time, without reviving any time-barred claims.
The HC declined to entertain the writ petition seeking refund of taxes allegedly paid under mistake of law, holding that a mandamus for refund is not ordinarily maintainable absent a prior demand for justice and its refusal. Relying on binding precedent, the HC reiterated that monetary refund claims, involving issues such as limitation, delay, laches and unjust enrichment, should ordinarily be pursued through appropriate statutory or civil remedies, not by a bare writ for mandamus. The petition was disposed of without examining the merits of the refund claim. The HC clarified that the petitioner remains at liberty to apply for refund or raise a demand for justice in accordance with law, which the competent authority must decide within a reasonable time, without reviving any time-barred claims.
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