Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
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Money collected during investigation without authority of law and retained by the Revenue attracts restitutionary interest even where no express statutory provision for interest exists. The High Court applied the principle that unlawful retention of public money offends Article 265 and gives rise to an obligation to refund with reasonable interest; the absence of a specific statutory footing did not defeat the claim. As the collection itself was unauthorised, the petitioner was entitled to interest at 6% per annum from the date of collection until payment.
Money collected during investigation without authority of law and retained by the Revenue attracts restitutionary interest even where no express statutory provision for interest exists. The High Court applied the principle that unlawful retention of public money offends Article 265 and gives rise to an obligation to refund with reasonable interest; the absence of a specific statutory footing did not defeat the claim. As the collection itself was unauthorised, the petitioner was entitled to interest at 6% per annum from the date of collection until payment.
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