Refund of tax under unconstitutional provision of statute will be outside the scope and purview of such enactment

Casa Grande Co-Operative Housing Vs Commissioner of CGST (CESTAT Mumbai)

When any provision in the statute has been held to be unconstitutional, refund of tax under such statute will be outside the scope and purview of such enactment and under such circumstances, refund can be claimed by way of a suit or by way of a writ petition. The Hon’ble Apex Court have ruled that where the tax levy is struck down as unconstitutional for transgressing the constitutional limitations, a refund claim in such a situation, cannot be g

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