The Honorable Supreme Court passed an Order dated 09.01.2026 in State of Jharkhand & Ors. versus M/s. BLA Infrastructure Private Limited that the refund of pre-deposit be refunded u/s 107(6) read with Section 115 of the Jharkhand GST Act and not u/s 54.
“We are in agreement with the submission made by the learned senior counsel that the subject refund was relatable to Section 107(6) read with Section 115 of the Jharkhand GST Act, and to that extent, the exercise undertaken by the High Court with regard to Section 54 thereof was unnecessary.
Making that position clear and setting aside the exercise of interpretation of Section 54 of the Act undertaken in that context, the appeal is disposed of.
In the light of this order, the amount to be refunded to the responded shall be refunded with interest thereon in accordance with law within a period of four weeks from today.
Pending application(s), if any, stand disposed of.
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