Gujarat HC Directs Refund with Interest: Highlights Violations of Judicial Discipline

Pankaj Bagri S/O Shivkumar Bagri & Anr. Vs Union of India & Anr. (Gujarat High Court) The Hon’ble High Court of Gujarat allowed the writ petition and directed demand to sanction refund with interest under section 11B of the Act. The petitioner is an individual. It purchased an under construction flat in Mumbai from Adani Developers. The builder charged service tax to the petitioner. The petitioner filed refund claim for the said amount. Show cause notice was issued proposing rejection. Claim was rejected as well as appeal came to be rejected. On appeal, Hon’ble CESTAT allowed t...