https://www.taxtmi.com/caselaws?id=423712 HC upheld appellate authority's order directing refund of compensation cess to assessee. Revenue authorities had withheld refund despite appellate order in assessee's favor. Court found cess is constitutionally approved levy akin to GST components, designed to counterbalance states' revenue loss from tax subsumption under GST regime. Appellate authority's decision was procedurally sound without jurisdictional errors or natural justice violations. Court declined to substitute appellate findings in constitutional writ jurisdiction. Revenue's withholding of refund despite favorable appellate order was deemed arbitrary and unjustified, directing immediate refund compliance. en-us Fri, 10 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423712 HC upheld appellate authority's order directing refund of compensation cess to assessee. Revenue authorities had withheld refund despite appellate order in assessee's favor. Court found cess is constitutionally approved levy akin to GST components, designed to counterbalance states' revenue loss from tax subsumption under GST regime. Appellate authority's decision was procedurally sound without jurisdictional errors or natural justice violations. Court declined to substitute appellate findings in constitutional writ jurisdiction. Revenue's withholding of refund despite favorable appellate order was deemed arbitrary and unjustified, directing immediate refund compliance. Case-Laws GST Fri, 10 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423712