The bench comprising of Justice G. S. Kulkarni and Justice Jitendra Jain in the case observed and has stated that once the amounts is deposited by the petitioner and it is being retained by the department without the authority of law, the claim of the petitioner for refund could not have been denied. It was appropriate for the petitioner to invoke the jurisdiction under Article 226 of the Constitution of India, wherein it prayed for a writ for the refund of money illegally retained or withheld.
In the present case, the petitioner or assessee challenged the actions of the department or respondent with regards to the amount of Rs. 56,19,84,075, which was contended by the petitioner to be without any authority in law and that no tax is leviable or is to be payable by the petitioner.
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Esta historia es de la edición December 02, 2023 de The Business Guardian.
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LG direct for immediate appointment of 2,346 Home Guards
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