https://www.taxtmi.com/caselaws?id=5258 Tax collected without authority of law was held refundable, and such refund could not be denied in writ jurisdiction merely on delay or limitation where the underlying assessment and demand were without jurisdiction. The governing principle was that unlawful State collection is returnable, subject to article 226 discretion and the equitable doctrine of laches. The Court distinguished a bare refund claim from refund sought as consequential relief after the assessment is set aside. On the facts, the writ was filed promptly after the illegality became clear, with no unexplained delay, abandonment, or prejudice shown, so refusal of refund was unsustainable. en-us Fri, 18 Dec 1987 00:00:00 +0530 Fri, 03 Jun 2016 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5258 Tax collected without authority of law was held refundable, and such refund could not be denied in writ jurisdiction merely on delay or limitation where the underlying assessment and demand were without jurisdiction. The governing principle was that unlawful State collection is returnable, subject to article 226 discretion and the equitable doctrine of laches. The Court distinguished a bare refund claim from refund sought as consequential relief after the assessment is set aside. On the facts, the writ was filed promptly after the illegality became clear, with no unexplained delay, abandonment, or prejudice shown, so refusal of refund was unsustainable. Case-Laws VAT and Sales Tax Fri, 18 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5258