Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
GST Authorities Can't Deny Refund Of Pre-Deposit On Grounds Of Limitation, Violates Article 265: Jharkhand High Court
The Jharkhand High Court held that GST authorities cannot deny a refund of pre-deposit on grounds of limitation. The court likely reasoned that the pre-deposit is a statutory requirement for filing an appeal, and the refund of this amount upon a successful appeal should not be subject to general limitation periods applicable to other refund claims under the GST law.