Gujarat State Police Housing Corporation Ltd. Vs Union of India
Date: January 17, 2024
Subject Matter
Taxes collected without legal authority should be refunded irrespective of being time-barred
Summary
The petitioner, a government undertaking in Gujarat responsible for construction activities related to the police and other public services, challenged an order from the Additional Commissioner (Appeals) that upheld the rejection of its refund claims…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Anand Nainawati for the petitioner and learned advocate Mr. P. Y. Divyeshvar for the respondent. 2. Rule returnable forthwith. Learned advocate Mr. Divyeshwar waives service of notice of rule for the respondent. 3. By this petition, under Article 227 of the Constitution of India, the petitioner has challenged…