High Court Stays Show-Cause Notice on Erroneous Education Cess Refund u/s 11(A-1) Pending Further Review.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Recovery of erroneous refund - Refund of the education cess & secondary and higher education cess - The demand cum show-cause notice is assailed in this writ petition on the ground that the condition precedent to invoke the power under section 11(A-1) is that the refund made must be erroneous - Operation of SCN stayed - HC....