GST Refund Cannot Be Denied Without Valid Rejection Order: Jharkhand HC

Steel Authority of India Limited Vs State of Jharkhand (Jharkhand High Court) The writ petition was filed before the Jharkhand High Court seeking quashing of an alleged refund rejection order and directions for grant of refund of unutilized Input Tax Credit (ITC) along with statutory interest under the Goods and Services Tax regime. The petitioner, a government company operating its Bokaro Steel Plant, is engaged in the manufacture of iron and steel and is registered under the GST Act, 2017. For the purpose of manufacturing, it procures coal, which attracts compensation cess under the Goods an...