https://www.taxtmi.com/caselaws?id=781796 Once the statutory and constitutional basis for advertisement tax had been withdrawn, the municipality lacked competence to continue levying or recovering it for the disputed period. The demand notice and recovery certificate were therefore liable to be quashed, and the challenge to the levy succeeded. As the collection could not be legally retained after the omission of the enabling provisions, refund of the amount deposited towards advertisement tax was allowed in principle, subject to the bar of unjust enrichment and computation within the time directed. en-us Thu, 13 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781796 Once the statutory and constitutional basis for advertisement tax had been withdrawn, the municipality lacked competence to continue levying or recovering it for the disputed period. The demand notice and recovery certificate were therefore liable to be quashed, and the challenge to the levy succeeded. As the collection could not be legally retained after the omission of the enabling provisions, refund of the amount deposited towards advertisement tax was allowed in principle, subject to the bar of unjust enrichment and computation within the time directed. Case-Laws GST Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781796