https://www.taxtmi.com/caselaws?id=753377 A dealer who accepted an APGST liability could not obtain instalment payment through writ proceedings and was directed to approach the competent authority for that relief. On Rural Development Cess, the court held that waiver or exemption was unavailable because the dealer had already collected the cess from customers but had not remitted it to the State; granting relief in those circumstances would amount to unjust enrichment and retention of public money. The writ petition therefore failed, and the demand notice remained undisturbed. en-us Mon, 18 Mar 2024 00:00:00 +0530 Fri, 31 May 2024 08:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753377 A dealer who accepted an APGST liability could not obtain instalment payment through writ proceedings and was directed to approach the competent authority for that relief. On Rural Development Cess, the court held that waiver or exemption was unavailable because the dealer had already collected the cess from customers but had not remitted it to the State; granting relief in those circumstances would amount to unjust enrichment and retention of public money. The writ petition therefore failed, and the demand notice remained undisturbed. Case-Laws VAT and Sales Tax Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753377