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The Court stated that State authorities cannot retain the excess amount which is not in accordance with law and the same would be violative of Article 265 of the Constitution.
Centre for International Corporate & Commercial Law by MNLU Aurangabad is inviting submissions through Call for Blogs on a rolling basis.
Supreme Court said that, since the appeal is a statutory remedy, the appellant had availed it and withdrawn the same, only as a pre-condition for availing the benefit under the Amnesty Scheme.
ABOUT RGNUL Rajiv Gandhi National University of Law (RGNUL), is a public law school and a National Law University located in Patiala,
Gujarat National Law University is organizing the 2nd Edition of GNLU International Conference on Business, Law and Public Policy (GICBLP)
Supreme Court: In the case where the Revenue had challenged Bombay High Court’s judgment affirming Income Tax Appellate Tribunal (ITAT)’s order for
“A claim to refund is governed by statute. There is no constitutional entitlement to seek a refund.”
“… in taxation regime, there is no room for presumption and nothing can be taken to be implied.”