Jharkhand HC Quashes Proceedings for Delayed TDS Payment After Tax & Interest Are Paid

SKS MC Joint Venture Vs State of Jharkhand (Jharkhand High Court) Jharkhand High Court has quashed criminal proceedings initiated under the Income Tax Act, 1961, against SKS MC Joint Venture and its partner for the delayed deposit of Tax Deducted at Source (TDS). The court’s decision, delivered under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023, emphasized that once the principal TDS amount along with applicable interest has been paid, continuing prosecution for a compoundable offence amounts to an abuse of the legal process, especially when the complaint is filed signific...