Amount paid by Mistake or ignorance of Repealment of Act must be Refunded: HC

WS Retail Services Private Limited Vs State of Jharkhand (Jharkhand High Court) It is the case of the petitioner, undisputed by the respondent that petitioner is not a registered dealer under JVAT Act, 2005 nor has been assessed to tax under the Act. No demand notices were raised against the petitioner as such to the effect that any tax is due against him. Petitioner claims to have made deposit of Rs. 61,74,899/- in order to ensure continuity of business and to avoid coercive action without any demand of tax since the goods transported by the petitioner were already excisable to Central Sales ...