Article 226 Invoked: Retention of Service Tax Under Protest Without Legal Authority

Hongkong and Shanghai Banking Corporation Ltd. Vs Union of India (Bombay High Court) Bombay High Court held that it was appropriate for the petitioner to invoke the jurisdiction of this Court under Article 226 of the Constitution for refund of money as amount deposited under protest was retained by the department without authority of law. Facts- The present petition under Article 226 of the Constitution is preferred by the petitioner contesting that an amount of Rs.56,19,84,075/- is being retained by the respondents which according to the petitioner was collected without any authority in law a...