https://www.taxtmi.com/caselaws?id=777199 HC held that the Division Bench's precedent governs and directed refund of the statutory pre-deposit retained by the State, finding retention would amount to undue enrichment. The court ordered respondents to refund the pre-deposit within four weeks, failing which interest at 6% per annum shall run from the date due until actual payment. The Delhi HC view was deemed only persuasive; accordingly the petition was allowed. en-us Wed, 20 Aug 2025 00:00:00 +0530 Tue, 26 Aug 2025 08:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777199 HC held that the Division Bench's precedent governs and directed refund of the statutory pre-deposit retained by the State, finding retention would amount to undue enrichment. The court ordered respondents to refund the pre-deposit within four weeks, failing which interest at 6% per annum shall run from the date due until actual payment. The Delhi HC view was deemed only persuasive; accordingly the petition was allowed. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777199