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    <title>Interim relief denied under Section 74 GST Act; Rs.5.50 crore treated as deposit pending final adjudication</title>
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    <description>HC refused interim relief under Section 74 of the W.B.G.S.T./C.G.S.T. Act, 2017, noting alleged suppression of facts to evade tax. The court declined interim protection and directed that Rs. 5,50,62,464, which the appellants/petitioners assert was paid under compulsion but which the Revenue disputes, shall be treated as a deposit and shall abide by the final adjudicatory orders in the writ petition. Observing that over 50% of the tax demand has already been recovered, the court held the Revenue&#039;s interest is adequately protected and that the payment exceeds the 10% deposit ordinarily required on appeal, reinforcing treatment as a deposit. The writ petition is listed before the appropriate Bench on 28 November 2025.</description>
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    <pubDate>Wed, 17 Sep 2025 13:02:58 +0530</pubDate>
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      <title>Interim relief denied under Section 74 GST Act; Rs.5.50 crore treated as deposit pending final adjudication</title>
      <link>https://www.taxtmi.com/highlights?id=92591</link>
      <description>HC refused interim relief under Section 74 of the W.B.G.S.T./C.G.S.T. Act, 2017, noting alleged suppression of facts to evade tax. The court declined interim protection and directed that Rs. 5,50,62,464, which the appellants/petitioners assert was paid under compulsion but which the Revenue disputes, shall be treated as a deposit and shall abide by the final adjudicatory orders in the writ petition. Observing that over 50% of the tax demand has already been recovered, the court held the Revenue&#039;s interest is adequately protected and that the payment exceeds the 10% deposit ordinarily required on appeal, reinforcing treatment as a deposit. The writ petition is listed before the appropriate Bench on 28 November 2025.</description>
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      <pubDate>Wed, 17 Sep 2025 13:02:58 +0530</pubDate>
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