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    <title>2021 (2) TMI 690 - PATNA HIGH COURT</title>
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    <description>The court acknowledged the petitioner&#039;s liability to pay GST on R.A. bills under the Central Goods and Services Tax Act, directing the petitioner to initiate refund proceedings promptly. The judgment emphasized the petitioner&#039;s responsibility to seek refunds within a specified timeline and warned officials of personal liability for delays. The court granted the petitioner the liberty to file a petition in case of substantial inaction by authorities, ensuring comprehensive resolution of GST payment and refund issues.</description>
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    <pubDate>Fri, 22 Jan 2021 00:00:00 +0530</pubDate>
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      <description>The court acknowledged the petitioner&#039;s liability to pay GST on R.A. bills under the Central Goods and Services Tax Act, directing the petitioner to initiate refund proceedings promptly. The judgment emphasized the petitioner&#039;s responsibility to seek refunds within a specified timeline and warned officials of personal liability for delays. The court granted the petitioner the liberty to file a petition in case of substantial inaction by authorities, ensuring comprehensive resolution of GST payment and refund issues.</description>
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