2025 (8) TMI 789

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....tabrata Roy, Ld. GP Mr. Tanoy Chakraborty Mr. Saptak Sanyal ...For the State ORDER 1. The present writ petition (WPA 11681 of 2025) has been filed, inter alia, for quashing the refund rejection order in form GST RFD 06 dated 11th March, 2025 and for a direction to re-credit and to in effect refund the excess amount recovered from the petitioner to the extent of Rs. 18,04,696/-. Records would....

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.... appeal was heard without any further pre-deposit as would corroborate from the form GST APL 01 wherein the entire amount of tax is shown to be deposited. The appellate authority had disposed of the appeal by an order dated 29th August, 2024 thereby modifying the order passed by the adjudicating authority to a certain extent and a revised demand in form APL 04 dated 29th August, 2024 was raised. ....

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....appeal from an order passed under Section 73 of the said Act dated 14th June, 2023 for the tax period of 2017-2018 had expired, the entire tax was recovered from the petitioner No. 1 on 3rd August, 2023. Such fact would corroborate from the electronic credit ledger statement enclosed to the petition. Although, the petitioners had made representations before the authorities, such representations we....

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....back the amount. The Statute recognizes the right of the petitioner to maintain an appeal by depositing 10% of the tax in dispute from an order passed by the proper officer. Similar statutory remedy from an order passed under Section 107 by the appellate authority is also available by making a further pre-deposit i.e. 10% of the remaining amount of the tax in dispute before the appellate Tribunal.....