Archive · 2 Oct 2026
Patna High Court Orders Refund for Taxpayer’s Duplicate Payment
Shashi Kant Singh had to pay money before appealing a tax demand.
He accidentally paid the same Rs 1.24 lakh amount twice in 2022.
He complained to the tax authorities but did not receive a solution.
The Patna High Court ordered the authorities to return the extra payment.
The court also said he should receive 12% yearly interest.
Singh will additionally receive Rs 25,000 for his legal costs.
The authorities must make the payment within four weeks.
The department may find the officials responsible and recover the interest and costs from them.
The Patna High Court ordered authorities to refund Rs 1.24 lakh to Shashi Kant Singh.
Singh had paid the pre-deposit for his appeal twice in 2022.
The dispute arose from a Rs 16.56 lakh service tax demand issued in September 2022.
The court awarded 12% annual interest and Rs 25,000 in litigation costs.
Authorities must pay within four weeks and may recover the costs from officials responsible for the delay.
- Who
- Patna resident Shashi Kant Singh, the Central GST and Customs authorities, and a division bench of Justices Rajeev Ranjan Prasad and Sunil Dutta Mishra.
- What
- The Patna High Court ordered a refund of Rs 1.24 lakh, 12% annual interest, and Rs 25,000 in litigation costs.
- When
- The payment was made twice in 2022; the court order was dated September 28.
- Where
- The case was heard in the Patna High Court and involved authorities in Patna.
- Why
- Singh had paid his appeal pre-deposit twice, and the authorities failed to act on his complaints.
- Refund ordered
- Rs 1.24 lakh
- Interest
- 12% annually
- Litigation costs
- Rs 25,000
- Original tax demand
- Rs 16.56 lakh
- Original demand date
- September 2022
- Payment deadline
- Within four weeks
- Responsible bench
- Justices Rajeev Ranjan Prasad and Sunil Dutta Mishra