Jharkhand HC orders Rs 1.23 Cr GST Cess ITC refund to Tata Steel

TATA Steel Ltd. Vs State of Jharkhand (Jharkhand High Court)

The Jharkhand High Court recently addressed a dispute between Tata Steel Ltd. and the State of Jharkhand concerning the rejection of a Goods and Services Tax (GST) refund claim. Tata Steel sought the court’s intervention to overturn orders that denied its application for a refund amounting to Rs. 1,23,22,617. This amount represented Input Tax Credit (ITC) accumulated on Compensation Cess paid on coal purchases, a key raw material for the company’s steel manufacturing. The accumulatio

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