Refund of GST Pre-Deposit Cannot Be Denied on Limitation Grounds: Jharkhand HC

GTL Infrastructure Limited Vs State of Jharkhand (Jharkhand High Court) Based on the Jharkhand High Court’s judgment in the case of M/s. GTL Infrastructure Limited Versus The State of Jharkhand, the refund of a statutory pre-deposit is a vested right of the assessee and cannot be denied by invoking the limitation period under Section 54 of the CGST/JGST Act, 2017. Facts of the Case M/s. GTL Infrastructure Limited, the petitioner, filed an appeal and made a statutory pre-deposit under Section 107 of the CGST/JGST Act. The appeal was decided in favor of the assessee, and they subsequently...