Voluntary GST deposit of Rs. 40 lakh to be refunded despite ineligibility for interest, rules HC.

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....The HC allowed the petition and quashed the order rejecting the petitioner's refund claim of Rs. 40,00,000 deposited voluntarily by mistake. The HC held that the amount paid by the petitioner from the electronic cash ledger is required to be refunded as it was not covered u/s 54 of the GST Act. However, the petitioner is not entitled to any interest on such amount. The respondents are directed to refund the amount of Rs. 40,00,000 deposited by the petitioner.....