2025 (7) TMI 1704

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....ta Thakur, Senior Panel Counsel and Ms. Aastha Kohli, Advocate, for respondent No.2. Shri Amar Nath Gautam, Assistant Commissioner, State Taxes & Excise (GST/Allied Taxes), Sataum Circle, Paonta Sahib, District Sirmour, HP, is present in person ORDER Vivek Singh Thakur (Oral) These petitions have been filed by the petitioners, being aggrieved by recovery of demanded CGST from the account of the petitioners before expiry of three months, causing prejudice to the right of the petitioners to assail the demand, raised by the Assistant Commissioner under Section 74 of CGST Act, by filing an appeal under Section 107 of CGST Act. 2. As already stated in the certificate issued by the Assistant Commissioner, placed on record as Annexure ....

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....o deposit at-least 10% of the amount of tax determined payable in order dated 01.05.2025, despite recovery of more than 10% of demand raised, portal of the department available for filing appeal is not accepting the appeal for want of deposit of at-least 10% of the demand created, vide order dated 01.05.2025 and thus the petitioner is not able to file an appeal by referring the amount recovered as amount deposited at the time of filing of the appeal because the amount so recovered is being treated as admitted amount of tax deposited by or recovered from the petitioner instead of disputed amount. 4. It is further case of petitioner that on approaching, respondent No.1 has issued certificate dated 19.06.2025, dispatch No.709 (Annexur....

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....ving it to the wisdom of concerned officer to decide next course of action, as prayed for by learned Additional Advocate General, matter is adjourned to enable him to have complete instructions in the matter by next date. List for further orders on 24.07.2025." 4. Today, Assistant Commissioner, present in person, has endorsed that recovery in reference was made by mistake. It is obvious that amount recovered by mistake has to be refunded/reversed to the account wherefrom it was recovered. 5. In view of above, we direct respondent No.1 to take necessary action for rectification of mistake and to refund/reverse the amount so recovered by mistake to the account wherefom it was recovered, alongwith interest as provided/permissible under t....