*M/s BLA Infrastructure Pvt. Ltd. v/s the State of Jharkhand [2025-VIL-103-JHR]* In the present case, a taxpayer was denied refund of pre-deposit, since, he filed the refund application after expiry of two years from the relevant date. The High Court observed that: 1) Section 54(1) of the CGST Act, 2017 states that the taxpayer “may” make a refund application before the expiry of two years from the relevant date. The use of the word “may” suggests that the provision is directory. Once the refund is due to the taxpayer by way of statutory exercise, the same cannot be denied by taking aid of a provision which on the face of it is directory. 2) Article 137 of the Limitation Act, 1963 provides three year time period for filing a money suit. If the word “may” in Section 54 is given the effect of being mandatory, then the assessee will be barred from filing a money suit, which cannot be the intent of the Act. Thus, the Court allowed the refund, stating that if the Constitution itself restricts levy of taxes without authority of law, then the retention of the same owing to the limitations posed by Section 54 which is in conflict with the Limitation Act is incorrect.