Supreme Court - Daily Orders
The State Of Jharkhand vs M/S. Bla Infrastructure Private ... on 9 January, 2026
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. OF 2026
(arising out of SLP(C) No. of 2026)
(@ Diary No. 56452/2025)
STATE OF JHARKHAND & ORS. ..... APPELLANT(S)
VERSUS
M/S. BLA INFRASTRUCTURE PRIVATE ..... RESPONDENT(S)
LIMITED
O R D E R
Delay condoned.
Leave granted.
We are of the opinion that it would not be necessary to issue notice and put the respondent on notice in view of the order that we propose to pass - an order which would have no adverse impact upon the respondent. In the event it does have any such effect, it would be open to the respondent to seek reopening of this matter.
Learned senior counsel appearing for the State of Jharkhand states that the refund to be made to the respondent in relation to the statutory pre-deposit made by it for maintaining the appeal, in which it thereafter succeeded, would be under the provisions of Section 107(6) read with Section 115 of the Jharkhand Goods and Services Tax Act, 20171, and not under Section 54 thereof. He Signature Not Verified would, Digitally signed by Deepak Guglani therefore, state that the High Court was in error in Date: 2026.01.10 14:01:38 IST Reason:
1 “Jharkhand GST Act”, for short 1 interpreting Section 54 thereof in that context and granting relief pursuant to such exercise.
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 respondent 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.
.....................J. (SANJAY KUMAR) .....................J. (K. VINOD CHANDRAN) NEW DELHI;
JANUARY 09, 2026.
2
ITEM NO.1 COURT NO.12 SECTION XVII-B
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No. 56452/2025 [Arising out of impugned final judgment and order dated 30-01-2025 in WPT No. 6527/2024 passed by the High Court of Jharkhand at Ranchi] STATE OF JHARKHAND & ORS. Petitioner(s) VERSUS M/S. BLA INFRASTRUCTURE PRIVATE LIMITED Respondent(s) (IA No. 330904/2025 - CONDONATION OF DELAY IN FILING, IA No. 330908/2025 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS and IA No. 330901/2025 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 09-01-2026 This matter was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE SANJAY KUMAR HON'BLE MR. JUSTICE K. VINOD CHANDRAN For Petitioner(s) :
Mr. Arunabh Choudhary, Sr. Adv. Ms. Pallavi Langar, AOR Ms. Pragya Baghel, Adv. Mr. Sujeet Kumar Chaubey, Adv. For Respondent(s) :
UPON hearing the counsel, the Court made the following O R D E R Delay condoned.
Leave granted.
The appeal is disposed of, in terms of the signed order. Pending application(s), if any, shall stand disposed of.
(DEEPAK GUGLANI) (PREETI SAXENA)
AR-cum-PS COURT MASTER (NSH)
(signed order is placed on the file) 3