Refund of amount retained without authority of law - It is well ...
Petitioner Entitled to Refund When Funds Retained Without Legal Authority, Court Rules Under Article 226 Jurisdiction.
November 25, 2023
Case Laws Service Tax HC
Refund of amount retained without authority of law - It is well settled that once such amounts were deposited by the petitioner and were retained by the department without the authority in law, the claim of the petitioner for refund could not have been denied. In such circumstances, it was appropriate for the petitioner to invoke the jurisdiction of this Court under Article 226 of the Constitution praying for writ for directing refund of money illegally retained / withheld. - HC
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