https://www.taxtmi.com/caselaws?id=154482 Tax collected for a pre-registration period cannot be retained once the assessment covering that period is annulled and no valid quantification of liability survives. The governing principle is that tax may be levied or collected only under authority of law; an unauthorised collection has no lawful basis even if it relates to the dealer's own pre-registration liability. On that footing, the assessee is entitled to refund of the amount collected, with admissible interest, because the revenue has no authority to keep money realised without a valid assessment. en-us Thu, 06 Mar 1986 00:00:00 +0530 Wed, 21 Aug 2013 18:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154482 Tax collected for a pre-registration period cannot be retained once the assessment covering that period is annulled and no valid quantification of liability survives. The governing principle is that tax may be levied or collected only under authority of law; an unauthorised collection has no lawful basis even if it relates to the dealer's own pre-registration liability. On that footing, the assessee is entitled to refund of the amount collected, with admissible interest, because the revenue has no authority to keep money realised without a valid assessment. Case-Laws VAT and Sales Tax Thu, 06 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154482