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    <title>2022 (7) TMI 867 - CALCUTTA HIGH COURT</title>
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    <description>The HC allowed the writ petition challenging the order debiting funds from petitioner&#039;s electronic credit ledger account. Despite filing a statutory appeal after the limitation period, the court found the petitioner had complied with Section 107(6)(b) of CGST Act by depositing a portion of the disputed tax amount. Consequently, recovery proceedings for the balance should have been stayed. The court directed respondents to restore the debited amount within two weeks, without imposing costs, thereby protecting petitioner&#039;s right to utilize the electronic credit ledger balance while safeguarding revenue interests.</description>
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      <description>The HC allowed the writ petition challenging the order debiting funds from petitioner&#039;s electronic credit ledger account. Despite filing a statutory appeal after the limitation period, the court found the petitioner had complied with Section 107(6)(b) of CGST Act by depositing a portion of the disputed tax amount. Consequently, recovery proceedings for the balance should have been stayed. The court directed respondents to restore the debited amount within two weeks, without imposing costs, thereby protecting petitioner&#039;s right to utilize the electronic credit ledger balance while safeguarding revenue interests.</description>
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