Case Law Details
Case Name : Castrol India Limited Vs State of Jharkhand (Jharkhand High Court)
Related Assessment Year : 2013-14
Courts :
All High Courts Jharkhand High Court
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Castrol India Limited Vs State of Jharkhand (Jharkhand High Court)
Jharkhand High Court ruled that the tax department’s failure to refund excess tax deposits after a reassessment violates Articles 14 and 265 of the Constitution. The case involved Castrol India Ltd., which had deposited Rs. 24,00,000 for AY 2014-15 and Rs. 26,00,000 for AY 2013-14 as a condition for obtaining a stay on tax demands. Following a remand by the appellate authority, the final tax liability was significantly reduced, but the excess amount was not refunded despite multiple requests. The company filed wri
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