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    <title>2024 (7) TMI 315 - GUJARAT HIGH COURT</title>
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    <description>The HC declared Notification Nos. 15/2017 and 16/2017 ultra vires and unconstitutional, mandating the refund of service tax paid under these notifications. The Court emphasized the binding nature of its judgments on subordinate authorities, directing respondents to refund the petitioner within a specified timeframe, with applicable interest, reinforcing judicial authority.</description>
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      <description>The HC declared Notification Nos. 15/2017 and 16/2017 ultra vires and unconstitutional, mandating the refund of service tax paid under these notifications. The Court emphasized the binding nature of its judgments on subordinate authorities, directing respondents to refund the petitioner within a specified timeframe, with applicable interest, reinforcing judicial authority.</description>
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