BLA Infrastructure Private Limited Vs State of Jharkhand
Date: January 29, 2025
Court: High Court
Bench: Jharkhand
Type: Writ Petition
Judge(s)/Member(s): DEEPAK ROSHAN
Subject Matter
Statutory pre-deposit refunds cannot be denied for being time-barred
Summary
In this case, a registered dealer under the Goods and Services Tax (GST) Act challenged the non-processing of their refund application for a pre-deposit made to maintain an appeal following a tax liability imposed on them due to an ex-parte order rel…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT Heard learned counsel for the parties. 2. The instant writ application has been preferred by the petitioner praying therein for the 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 pe…