Patna HC Directs Full GST Refund Due to Absence of GST Appellate Tribunal in Bihar

National Insurance Co. Ltd. Vs State of Bihar (Patna High Court) In a significant judgment, the Honorable Patna High Court directed the refund of the entire amount recovered by the GST authorities in the absence of a constituted GST Tribunal in the state of Bihar. The case of National Insurance Co. Ltd. vs. State of Bihar (Patna High Court) sheds light on the rights of taxpayers in situations where legal forums for appeal are unavailable. Background of the Case: The appellant, National Insurance Co. Ltd., filed an appeal against the order of assessment dated 17.02.2022. However, the appeal was...