Orissa HC Quashes TDS Prosecution for Explained Delay & Payment with Interest

Yash Marothia Vs Union of India (Orissa High Court)

In Yash Marothia vs. Union of India, the petitioner challenged the order dated 22.02.2023 by the Additional Chief Judicial Magistrate (Special Court), Cuttack, which took cognizance of offenses under Sections 276B and 276BB of the Income Tax Act. The Revenue alleged that the petitioner failed to deposit deducted TDS of ₹59,02,093 and collected TCS of ₹57,27,898 for the financial year 2019 within the stipulated timeframe, with delays ranging from 1 to 173 days. In defense, the petitioner cited disruptions caused by COV

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