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    <title>2025 (4) TMI 1151 - CALCUTTA HIGH COURT</title>
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    <description>SC ruled that recovery of Rs. 50,330/- from taxpayers&#039; electronic ledgers was unlawful after mandatory pre-deposit was made under Section 112(8) of GST Act. Court directed respondents to verify and re-credit the amounts to petitioners&#039; cash and credit ledgers by May 2025, emphasizing statutory protection against recovery during pending appeal, even when Appellate Tribunal is not operational.</description>
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      <description>SC ruled that recovery of Rs. 50,330/- from taxpayers&#039; electronic ledgers was unlawful after mandatory pre-deposit was made under Section 112(8) of GST Act. Court directed respondents to verify and re-credit the amounts to petitioners&#039; cash and credit ledgers by May 2025, emphasizing statutory protection against recovery during pending appeal, even when Appellate Tribunal is not operational.</description>
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