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2025 Supreme(Jhk) 1787

IN THE HIGH COURT OF JHARKHAND AT RANCHI
RAJESH SHANKAR, TARLOK SINGH CHAUHAN
GTL Infrastructure Limited – Appellant
Versus
State of Jharkhand – Respondent


Advocates:
Advocate Appeared:
For the Appellant :Mr. Nitin Kumar Pasari, Advocate
For the Respondents: Mr. Ashok Kumar Yadav, Sr. SC 1

JUDGMENT :

1. The instant petition has been filed for grant of following reliefs:

(a) For issuance of an appropriate writ, order or direction, directing upon the Respondents to show cause as to why the refund application of the Petitioner has not been processed which pertains to refund of the pre-deposited amount with the government exchequer in order to maintain the appeal under Section 107 of the Act.

(b) Consequent upon showing cause, if any, and on being satisfied that the Respondents were obligated to grant refund of the pre-deposit amount and the refund application of the Petitioner could not have been automatically rejected on the ground of being time barred, the Respondents be directed to refund the amount of pre-deposit forthwith along with statutory interest.

(c) For issuance of an appropriate writ, order or direction, holding and declaring that once the appeal preferred by the assessee is allowed, withholding of the pre-deposit amount without any reasonable cause would be hit by Article 265 of the Constitution of India, which mandates that no tax shall be levied or collected except by authority of law.

(d) For issuance of an appropriate writ, order or direction, quashing and

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