The High Court held that in a case involving revenue recovery ...

Court rules no collection charges for petitioner in revenue recovery case. Charges not justified under law. Petitioner to be refunded if paid.

Case Laws VAT and Sales Tax

June 10, 2024

The High Court held that in a case involving revenue recovery proceedings u/s 71 of the Kerala Revenue Recovery Act, no collection charges could be levied on amounts paid by the petitioner. Referring to a previous judgment, the Court clarified that collection charges were not applicable when amounts were paid immediately after notice issuance. The petitioner had paid the tax amount upon notice and an additional sum for a stay against recovery. Since no further steps were taken by the authorities to recover the amount, the petitioner was not liable for collection charges. The Court declared the petitioner not liable for the charges demanded and ordered any remitted amount to be refunded within three months. Petition allowed.

View Source

← Previous Next →

The High Court held that in a case involving revenue recovery ...

Court rules no collection charges for petitioner in revenue recovery case. Charges not justified under law. Petitioner to be refunded if paid.

Case Laws VAT and Sales Tax

June 10, 2024

You may also like:

Demand of arrears of amount payable towards Cost Recovery Charges - Container Freight Licence - implementation of the VI Pay Commission as a result of which the salaries...

Customs Cargo Service Provider (CCSP) - even by any stretch of imagination, HCCAR 2009 in respect of cost recovery charges is made applicable retrospectively, even than...

The case involves a query regarding the classification of goods and services for GST purposes. The applicant sought clarification on the consideration charged for...

Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

Levy and collection of Cost recovery charges - Validity Of Notification No.26/2009 issued by Central Board of Excise and Customs - The appellants (CBEC) argued that the...

Recovery of cost recovery charges under Handling of Cargo in Customs Areas Regulations, 2009 is not sustainable due to lack of statutory mechanism and prescribed...

Applicant sought regular bail in case involving recovery of commercial quantity of contraband under NDPS Act. Court considered factors like prima facie case, nature of...

Disallowance of credit cannot rest upon statements but must stand the test of definition of ‘input service’ in rule 2(l) of CENVAT Credit Rules, 2004 on facts which is...

Collection of VAT by way of TDS - Constitutional Validity - the statutory provision is not a charging provision but a provision for collection and recovery of tax -...

The adjudicating authority is bound to explain the alleged contraventions to the person proceeded against or their legal representatives. Rule 4(4) mandates...

Applicability of GST - Benefit of exemption - Supply of Services by Residents’ Welfare Association (RWA) - The case involved an appeal by a Residents' Welfare...

Benefit of abatement under Rule 10 of Chewing Tobacco and Un-manufactured Tobacco Packing Machine (Determination of Capacity and Collection of Duty) Rules, 2010 -...

Settlement in a cheque dishonor case u/s 138 NI Act recorded by the court after satisfying its voluntariness is legally binding. Upon breach, the court must initiate...

Demand of amount over and above the amount towards cost recovery charges for deputing officers of the customs in the petitioner’s Inland Container Depot (ICD) - unless...

Priority of dues between the Central Excise Department and secured creditors in cases of attachment of properties for recovery. The Supreme Court held that the Central...

Quick Updates: