SC Dismisses GST Refund Challenge for 676 Day Delay and No Merit

State of Jharkhand & Ors. Vs Steel Authority of India Limited (Supreme Court of India) The dispute arose from a claim for refund of unutilized Input Tax Credit (ITC) under the Goods and Services Tax regime and culminated in proceedings before the Jharkhand High Court, followed by a challenge before the Supreme Court of India. The writ petition before the Jharkhand High Court sought quashing of an alleged refund rejection order dated 18.10.2019 and directions for refund of ₹2,90,86,294 for the period July 2017 to March 2018, along with statutory interest. The petitioner, a government comp...