https://www.taxtmi.com/caselaws?id=164132 The court declared the notice issued under the Luxury Tax Act as void ab initio and set it aside, along with the revisional order, following the Supreme Court's declaration of the Act's unconstitutionality. The court emphasized that orders under an unconstitutional statute are disregarded, leading to the nullification of the revisional order and the impugned notice demanding payment of luxury tax. The court held that the Supreme Court's decision applies retroactively to all cases, regardless of the stage of pendency, resulting in the writ petition being allowed without costs. en-us Wed, 29 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164132 The court declared the notice issued under the Luxury Tax Act as void ab initio and set it aside, along with the revisional order, following the Supreme Court's declaration of the Act's unconstitutionality. The court emphasized that orders under an unconstitutional statute are disregarded, leading to the nullification of the revisional order and the impugned notice demanding payment of luxury tax. The court held that the Supreme Court's decision applies retroactively to all cases, regardless of the stage of pendency, resulting in the writ petition being allowed without costs. Case-Laws VAT and Sales Tax Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164132