Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Retention by the State of tax paid in excess or twice is inconsistent with the constitutional prohibition on taxation without legal authority; where a tax liability has been discharged, amounts deposited mistakenly or by double payment must be restituted. The administrative refusal to refund based solely on the statutory time limit for refund applications is inapplicable when retention would violate Article 265. Accordingly, a refund claim for tax paid under mistake cannot be denied exclusively by invoking the limitation provision, and the writ seeking restitution was allowed.
Retention by the State of tax paid in excess or twice is inconsistent with the constitutional prohibition on taxation without legal authority; where a tax liability has been discharged, amounts deposited mistakenly or by double payment must be restituted. The administrative refusal to refund based solely on the statutory time limit for refund applications is inapplicable when retention would violate Article 265. Accordingly, a refund claim for tax paid under mistake cannot be denied exclusively by invoking the limitation provision, and the writ seeking restitution was allowed.
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