Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
A refund claim for an amount already adjusted against a disputed tax demand was not entertained while the related assessment appeal remained pending. The High Court noted that the assessee had itself treated the adjustment as payment or set-off against outstanding liability and had relied on that position to obtain a stay of demand. In those circumstances, it was not appropriate to seek refund in writ proceedings before the appellate dispute was decided. The prayer for refund was declined at that stage, with liberty to revive the claim after disposal of the appeal, and the pending appeal was directed to be decided expeditiously.
A refund claim for an amount already adjusted against a disputed tax demand was not entertained while the related assessment appeal remained pending. The High Court noted that the assessee had itself treated the adjustment as payment or set-off against outstanding liability and had relied on that position to obtain a stay of demand. In those circumstances, it was not appropriate to seek refund in writ proceedings before the appellate dispute was decided. The prayer for refund was declined at that stage, with liberty to revive the claim after disposal of the appeal, and the pending appeal was directed to be decided expeditiously.
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