https://www.taxtmi.com/caselaws?id=291235 The High Court held that recovery of the excessive amount by the First Appellate Authority was premature as the petitioner had the right to appeal before the Appellate Tribunal under Section 112 of the West Bengal Goods and Services Tax Act, 2017. The Court directed the authorities to refund the excess amount of Rs. 1,41,10,717 to the petitioner within 15 days and canceled the bank account attachment order, allowing the petitioner to operate the account. The Court disposed of the application and scheduled the matter for a hearing in March 2020. en-us Wed, 22 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291235 The High Court held that recovery of the excessive amount by the First Appellate Authority was premature as the petitioner had the right to appeal before the Appellate Tribunal under Section 112 of the West Bengal Goods and Services Tax Act, 2017. The Court directed the authorities to refund the excess amount of Rs. 1,41,10,717 to the petitioner within 15 days and canceled the bank account attachment order, allowing the petitioner to operate the account. The Court disposed of the application and scheduled the matter for a hearing in March 2020. Case-Laws GST Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291235