Excess Pre-deposit Refund Victory: Petitioner Wins 80% Relief, Respondents Ordered to Return Excess Amounts Within Six Weeks

HC allowed the petition, directing respondents to refund amounts exceeding 20% of total demand for assessment year 2023-2024. Despite appeal pendency, the court mandated refund of excess amount with potential interest within six weeks after verifying the claim. The decision follows precedential guidelines, ensuring proportional financial relief for the petitioner while maintaining procedural fairness in tax assessment matters. .....

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