https://www.taxtmi.com/caselaws?id=755235 Security deposit and advance amounts collected on grant of licence could not be retained or subjected to a lien for alleged GST dues, because any tax default had to be pursued by the GST authorities under the applicable enactments. The court held that withholding sums payable to the licensee on expiry of the licence was unjustified, even though the petitioner had GST registration and had produced sales materials for the relevant period. The petitioner was entitled to refund of the deposited amounts with interest at 9% from the date of expiry of the licence, and the respondents were directed to return the sums within the time fixed by the Court. en-us Wed, 26 Jun 2024 00:00:00 +0530 Wed, 10 Jul 2024 07:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755235 Security deposit and advance amounts collected on grant of licence could not be retained or subjected to a lien for alleged GST dues, because any tax default had to be pursued by the GST authorities under the applicable enactments. The court held that withholding sums payable to the licensee on expiry of the licence was unjustified, even though the petitioner had GST registration and had produced sales materials for the relevant period. The petitioner was entitled to refund of the deposited amounts with interest at 9% from the date of expiry of the licence, and the respondents were directed to return the sums within the time fixed by the Court. Case-Laws Indian Laws Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755235