State of Jharkhand & Ors Vs BLA Infrastructure Private Limited
Date: January 8, 2026
Subject Matter
Refund of Statutory Pre-deposit Governed by Sections 107(6) and 115, Not Section 54
Summary
The Supreme Court has disposed of the appeal, clarifying that the refund of a statutory pre-deposit made for a successful appeal is governed by Section 107(6) read with Section 115 of the Jharkhand Goods and Services Tax Act, 2017. The Court set asid…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Delay condoned. Leave granted. We are of the opinion that it would not be necessary to issue notice and put the respondent on notice in view of the order that we propose to pass – an order which would have no adverse impact upon the respondent. In the event it does have any such effect, it would be open to the respondent to seek reo…