https://www.taxtmi.com/caselaws?id=296464 The Court held that Authorities cannot recover amounts under the West Bengal Goods and Services Tax Act without allowing the petitioner to appeal within the stipulated time. Recovery exceeding 20% of the disputed tax within the appeal period is excessive. The Authorities were directed to refund the excess amount to the petitioner within 15 days, cancel the attachment order, and allow the petitioner to operate their bank account. The Court disposed of the application, giving the respondents time to file an affidavit-in-opposition, with further proceedings scheduled for March 2020. en-us Wed, 22 Jan 2020 00:00:00 +0530 Wed, 21 Jul 2021 21:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296464 The Court held that Authorities cannot recover amounts under the West Bengal Goods and Services Tax Act without allowing the petitioner to appeal within the stipulated time. Recovery exceeding 20% of the disputed tax within the appeal period is excessive. The Authorities were directed to refund the excess amount to the petitioner within 15 days, cancel the attachment order, and allow the petitioner to operate their bank account. The Court disposed of the application, giving the respondents time to file an affidavit-in-opposition, with further proceedings scheduled for March 2020. Case-Laws GST Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296464