https://www.taxtmi.com/caselaws?id=311551 Tax collected under a statutory levy that had been read down as unconstitutional was held refundable in writ jurisdiction. The Court treated the refund claim as maintainable outside the ordinary statutory refund route because the levy itself lacked lawful basis in its operative reach. It also held that the bar against claiming only on another party's success did not apply where the petitioner directly challenged the impugned levy. The assessments for the relevant years were directed to be revised and the tax paid under the invalidated provision refunded. en-us Thu, 01 Sep 2022 00:00:00 +0530 Mon, 01 Jan 2024 21:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311551 Tax collected under a statutory levy that had been read down as unconstitutional was held refundable in writ jurisdiction. The Court treated the refund claim as maintainable outside the ordinary statutory refund route because the levy itself lacked lawful basis in its operative reach. It also held that the bar against claiming only on another party's success did not apply where the petitioner directly challenged the impugned levy. The assessments for the relevant years were directed to be revised and the tax paid under the invalidated provision refunded. Case-Laws VAT and Sales Tax Thu, 01 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311551