https://www.taxtmi.com/caselaws?id=395093 Interim restraint on collection of cess under the Assam Agricultural Produce Market Act was declined after the Court applied the settled test for injunctions against revenue, requiring consideration of prima facie case, balance of convenience, irreparable injury, and public interest. The Court found that the statutory scheme allowed refund if the petitioner ultimately succeeded, which reduced the need to continue the restraint. On that basis, the authorities were permitted to continue cess collection pending the writ petition, with liberty to refund any amount later found unlawfully collected. en-us Fri, 13 Mar 2020 00:00:00 +0530 Tue, 18 Mar 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395093 Interim restraint on collection of cess under the Assam Agricultural Produce Market Act was declined after the Court applied the settled test for injunctions against revenue, requiring consideration of prima facie case, balance of convenience, irreparable injury, and public interest. The Court found that the statutory scheme allowed refund if the petitioner ultimately succeeded, which reduced the need to continue the restraint. On that basis, the authorities were permitted to continue cess collection pending the writ petition, with liberty to refund any amount later found unlawfully collected. Case-Laws GST Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395093