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Pre-Deposit Refund to Follow Appellate Sections, Not General Refund Clause: SC

Case Law Details

Case Name
State of Jharkhand & Ors Vs BLA Infrastructure Private Limited (Supreme Court of India)
Date of Judgement/Order
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State of Jharkhand & Ors Vs BLA Infrastructure Private Limited (Supreme Court of India) The Supreme Court of India condoned the delay and granted leave in the appeal. It held that issuing notice to the respondent was unnecessary as the proposed order would not adversely affect it, while preserving the respondent’s liberty to seek reopening if any adverse effect arose. The Court agreed with the State’s submission that the refund relating to the statutory pre-deposit, made for maintaining an appeal in which the respondent later succeeded, is governed by Section 107(6) read with Section 1...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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