Statutory Pre-Deposit Refund Cannot Be Denied as Time-Barred: Jharkhand HC

BLA Infrastructure Private Limited Vs State of Jharkhand (Jharkhand High Court) Jharkhand High Court held that rejection of refund of statutory pre-deposit merely because refund application was filed beyond section 54 of the Income Tax Act not justified as refund of pre-deposit is vested right of an assessee. Facts- The petitioner is a registered dealer under the Goods & Services Tax Act and is carrying out business of loading, unloading of Coal and transportation of coal loaded into tipper. In the month of January 2021, alleging mismatch in GSTR-1 and GSTR-3B for the month of September 20...