Retaining Excess Amount After Reduction In Tax Demand Violates Article 14 & Article 265 Of The Constitution: Jharkhand High Court

In a significant judgment, the High Court of Jharkhand directed the State of Jharkhand to refund the excess tax amount of Rs. 24,00,000/- and Rs. 26,00,000/- deposited by M/s. Castrol India Limited during the appellate proceedings for the assessment years 2013-14 and 2014-15. The court's ruling highlighted the violation of constitutional rights under Articles 14, 19(1)(g) and 265 of the Constitution of India and emphasized the necessity for fair and…