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of <h1>Recovery Proceedings Halted: Petitioner Granted 15-Day Window to File Appeal Against Excess Collections</h1> <h3>Purulia Metal Casting Pvt. Ltd. Versus Assistant Commissioner of State Tax, Purulia Charge & Ors.</h3> The petitioner contested recovery proceedings initiated without providing appeal opportunity. The HC directed refund of excess amounts collected and ... Recovery of the demand arising out of the adjudication order without giving any opportunity to the petitioner - Violation of principles of natural justice - HELD THAT:- Admitted position is that the adjudication order was passed on 14th December, 2021 while just within 16 days i.e. on 30 th December, 2021 respondent authorities concerned has recovered the demand in question which is a clear violation of the aforesaid provision of Section 78 of WBGST Act, 2017. This writ petition is disposed of by directing the authorities concerned to refund the money which it has collected in excess of demand in question which is required to be deposited as a pre-deposit for filing of appeal against the impugned adjudication order within 15th days from date on condition that petitioner will file the appeal against the impugned adjudication order within 15 days from date and if such appeal is filed by the petitioner within the time stipulated herein, the appellate authority concerned will consider the issue of limitation by taking a lenient view. The petitioner challenged the recovery of demand without opportunity to appeal. High Court directed refund of excess money collected and allowed appeal filing within 15 days. No merit decision made, to be decided by appellate authority. Case disposed of.
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