https://www.taxtmi.com/caselaws?id=161101 Interest collected on sales tax liabilities under the Central Sales Tax framework was unsustainable after the Supreme Court clarified that it was not leviable in that manner, and the amounts recovered were liable to be refunded. The writ remedy was treated as maintainable despite the availability of a civil suit because the assessment orders had attained departmental finality and only writ jurisdiction could undo the illegality in the assessment process. The delay objection was not accepted in the circumstances, and the challenge to the unlawful recovery was allowed to proceed to refund. en-us Tue, 17 Aug 1999 00:00:00 +0530 Tue, 31 Dec 2013 18:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161101 Interest collected on sales tax liabilities under the Central Sales Tax framework was unsustainable after the Supreme Court clarified that it was not leviable in that manner, and the amounts recovered were liable to be refunded. The writ remedy was treated as maintainable despite the availability of a civil suit because the assessment orders had attained departmental finality and only writ jurisdiction could undo the illegality in the assessment process. The delay objection was not accepted in the circumstances, and the challenge to the unlawful recovery was allowed to proceed to refund. Case-Laws VAT and Sales Tax Tue, 17 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161101