https://www.taxtmi.com/caselaws?id=762749 Recovered amounts cannot be retained without lawful appropriation, and the authority must first issue a proper show cause notice before treating the sum as finally demandable or subject to refund consequences. The respondent was directed to proceed under the GST provisions and complete the process within the stipulated time, while the petitioner was left free to raise all available legal defences in the ensuing proceedings. If the demand is ultimately dropped, the amount must be refunded to the petitioner. en-us Thu, 07 Nov 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762749 Recovered amounts cannot be retained without lawful appropriation, and the authority must first issue a proper show cause notice before treating the sum as finally demandable or subject to refund consequences. The respondent was directed to proceed under the GST provisions and complete the process within the stipulated time, while the petitioner was left free to raise all available legal defences in the ensuing proceedings. If the demand is ultimately dropped, the amount must be refunded to the petitioner. Case-Laws GST Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762749