2025 (7) TMI 134

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.... For the Petitioner (By Sri. Ravi Raghavan., Advocate). For the Respondents: (By Smt. Jyoti M Maradi., HCGP for R1 & R2). ORAL ORDER In the caption petition, petitioner is assailing the order of rejection passed by the respondent No. 1 thereby declining to refund the interest recovered by the Authority on 12.02.2024. 2. The short point that needs consideration at the hands of this co....

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....ce Tax Act, 2017 (for short 'Act')?". My answer is empathetically "No". 5. The authority during the pendency of the appeal and in contravention of Section 107(7) of CGSC Act, 2017 debited the disputed interest amount. Petitioner sought for refund of unilateral debit of the disputed interest, while placing reliance on the order of the 2nd respondent who has ordered to re-credit on the premise is....