Case Law Details
Case Name : M/s. Shri Javed Akhtar Vs CCGST, Mumbai West (CESTAT Mumbai)
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All CESTAT CESTAT Mumbai
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Javed Akhtar Vs CCGST, Mumbai West (CESTAT Mumbai)
The issue involved in this Appeal is whether the appellant is entitled for refund of service tax paid under protest without challenging the assessment proceedings, which was held to be not payable by authorities concerned in an appeal of another assessee of the very same transaction?
The appellant herein was a co-writer alongwith Mr. Salim Khan of film ‘Zanjeer’ somewhere in the year 1973. They undertook literary work viz. script, screenplay and dialogue of that film. Much later a film by the same name was produced in the year 2013 by Reli...
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ADDon: UNder the GST law the basic concept of ‘assessment proceedings’ itself has no meaning or significance , in the absence of any such formal proceedings provided for in the law < RIGHT or Not?
Premised that is right, what should follow ?!
Xcerpt (:
>Retention of any amount paid WITHOUT ANY LIABILITY OR IN EXCESS OF THE LIABILITY VIOLATES ARTICLE 265 OF THE CONSTITUTION OF INDIA. Therefore, the contention that the assessment in the case of the appellant has attained finality and hence, he cannot claim refund unless the assessment is challenged is misconceived and contrary to the law. The authority concerned is duty bound to refund such amount as retention of such amount would be hit by ARTICLE 265 OF THE CONSTITUTION OF INDIA WHICH BEARS THE HEADING “TAXES NOT TO BE IMPOSED SAVE BY AUTHORITY OF LAW” AND LAYS DOWN THAT NO TAX SHALL BE LEVIED OR COLLECTED EXCEPT BY AUTHORITY OF LAW.<
The stated implication of the constitutionality could be sucessfully invoked in every case in which say, a REALTOR has collected GST wholly or partly in excess , without reckoning/reducing ITC ; that is , in every case in which he has exposed himself to action under the GST law provision on ANTI -PROFITEERING !