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Service Tax Refund of Company Cannot Be Used for Director’s Proprietary Dues: Kerala HC
Case Law Details
- Case Name
- Santhosh Eappen Vs Joint Commissioner of Central Tax And Central Excise (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Santhosh Eappen Vs Joint Commissioner of Central Tax And Central Excise (Kerala High Court)
Service Tax Refund of Company cannot can be appropriated towards outstanding dues of proprietary concern of Director: Kerala HC
In a very significant ruling Hon’ble Kerala High Court held that there was no illegality in the appropriation of the refund amounts by the department, towards the outstanding dues of the proprietary concern. Appellant being aggrieved by the fact that certain amounts that were refunded to him had been adjusted against service tax dues of a proprietary concern belonging to ...
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