Smt Meenakshi v. C K Swamygowda
Case brief
What is this about?
A writ petition by an association of re-rollers challenged demand notices levying amounts on their re-rolled material. The court held the levy unsustainable, quashed the demand notices and any consequential recovery proceedings, and allowed the petition without costs.
What did the court decide?
Petition allowed; demand notice and recovery pursuant thereto quashed; refund permitted if amounts deposited; no costs.