Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Withholding Tax Refunds Without Justification Violates Section 55 Of JVAT Act: Jharkhand High Court
Excise, VAT & CustomOther Legal Matters
The Jharkhand High Court held that withholding tax refunds without proper justification violates Section 55 of the Jharkhand Value Added Tax (JVAT) Act. The court emphasized that tax authorities cannot arbitrarily delay or deny legitimate tax refunds to assessees. If the refunds are due according to the law, they must be processed and disbursed in a timely manner, and any withholding must be based on valid legal grounds and communicated to the taxpayer.
