Constitutional prohibition on taxation without authority prevents retention of tax paid twice; refund cannot be denied solely by statutory limitation.

Constitutional prohibition on taxation without authority prevents retention of tax paid twice; refund cannot be denied solely by statutory limitation. https://www.taxtmi.com/highlights?id=97106 Retention by the State of tax paid in excess or twice is inconsistent with the constitutional prohibition on taxation without legal authority; where a tax liability has been discharged, amounts deposited mistakenly or by double payment must be restituted. The administrative refusal to refund based solely on the statutory time limit for refund applications is inapplicable when retention would violate Article 265. Accordingly, a refund claim for tax paid under mistake cannot be denied exclusively by invoking the limitation provision, and the writ seeking restitution was allowed. en-us Mon, 23 Feb 2026 17:23:23 +0530 Mon, 23 Feb 2026 17:23:23 +0530 TaxTMI RSS Generator Constitutional prohibition on taxation without authority prevents retention of tax paid twice; refund cannot be denied solely by statutory limitation. https://www.taxtmi.com/highlights?id=97106 Retention by the State of tax paid in excess or twice is inconsistent with the constitutional prohibition on taxation without legal authority; where a tax liability has been discharged, amounts deposited mistakenly or by double payment must be restituted. The administrative refusal to refund based solely on the statutory time limit for refund applications is inapplicable when retention would violate Article 265. Accordingly, a refund claim for tax paid under mistake cannot be denied exclusively by invoking the limitation provision, and the writ seeking restitution was allowed. Highlights GST Mon, 23 Feb 2026 17:23:23 +0530 https://www.taxtmi.com/highlights?id=97106