Tax Refund Claim Under Section 54(1) Dismissed Due to Untimely Application and Unreasonable Delay in Filing Petition

HC of Patna dismissed writ petition seeking tax refund under Section 54(1) of Bihar GST Act. Court rejected the claim due to untimely application and found the delay's reasons unreasonable. Limitation period was not extended, and the petition was dismissed without entertainment.

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The High Court of Patna dismissed a writ petition seeking refund for the period 2017-18 and 2018-19 under Section 54(1) of the Bihar Goods and Services Tax Act, 2017 due to failure to apply within the specified time frame. The court found the reason for delay unreasonable and refused to extend the limitation period. The petition was not entertained and was dismissed.

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