GTL Infrastructure Limited Vs State of Jharkhand
Date: August 19, 2025
Subject Matter
Refund of Pre-Deposited Tax is a Vested Right and Not Subject to GST Limitation Period
Summary
This petition was filed to challenge the rejection of a refund application for an amount that was pre-deposited with the government to maintain an appeal under Section 107 of the GST Act. The appeal was decided in favor of the petitioner, but the sub…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT 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 t…