High Court of Patna

KPIL-JWIL Joint Venture v. State of Bihar

Where a works contractor's claim for refund of excess cash ledger balance was rejected citing ineligible input tax credit and prior-year dues, but no proceedings under Section 54(11) were initiated, withholding of refund was unwarranted and Commissioner was required to issue a notice, provide hearing and pass a reasoned order under Section 54(11) during pendency of appellate proceedings