• COURTKerala High Court
• TITLE/CORAM JAGNADHAN v. STATE OF KERALA AND CONNECTED MATTERS HMJ T.R Ravi
  W.P(C) NO. 5449 of 2019

The Kerala High Court has observed that the issue of whether the claim for refund of amounts which have been collected based on the unconstitutional levy either in the form of fee or in the form of tax or in the form of duty is no longer res integra. The petitioners herein are all persons from whom fee was collected which they were otherwise not liable to pay, solely based on the Circular which has now been held to be unconstitutional. Thereby, they approached the Court claiming a refund of the amounts which have been collected from them illegally based on the unconstitutional Circular.