2025-VIL-230-JHR
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VAT High Court Cases

Jharkhand VAT Act, 2005 - Assessment, Tax Refund, Interest - Non-refund of excess tax deposited during appellate proceedings - in remand proceedings the assessing authority passed fresh assessment orders substantially reducing the tax liability of the petitioner but the respondents did not refund the excess amounts deposited by the petitioner - Whether the Dept is liable to refund the excess amounts deposited by the petitioner during the appellate proceedings, along with interest and cost - HELD – Revenue cannot retain the amounts deposited by the petitioner pursuant to the condition imposed by the appellate authority for stay of the assessment order, after the appeal is decided and the matter is remitted back, and the assessing officer passes a fresh assessment order post remand substantially reducing the tax liability - Retention of the balance after the assessing officer reduced the demand would amount to unjust enrichment on the part of the respondents and would be violative of Articles 14 and 265 of the Constitution - The respondents are directed to refund the amounts deposited by the petitioner after adjusting the same towards the tax finally assessed post remand, with interest at the rate of 9% per annum from the date of the fresh assessment order till the date of actual payment. The respondents are also directed to pay a cost of Rs. 2,00,000/- to the petitioner for unjustly retaining the said amount for the last four years - The writ petitions are allowed
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