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Refund granted as State authorities cannot retain excess amount: Bombay HC
Case Law Details
- Case Name
- TML Business Services Ltd Vs Deputy Commissioner of Salex Tax (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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TML Business Services Ltd Vs Deputy Commissioner of Salex Tax (Bombay High Court)
Bombay High Court held that liability for year 2010-2011 duly discharged by the petitioner. Hence, adjustment of refund for year 2011-2012 against liability for 2010-2011 unjustified. State authorities cannot retain the excess amount which is not in accordance with law
Facts- Petitioner is engaged in trading of vehicles and is registered with the Respondent-Tax Authority.
For the year 2010-2011, an assessment order was passed demanding a sum of Rs.17,76,93,422/-. The said order was challenged in ...
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