2025 (8) TMI 1289

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..... Chakraborty Mr. Saptak Sanyal ...For the State ORDER 1. The instant writ petition has been filed not only challenging the appellate order passed under Section 107 of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act") but also praying for a refund of Rs. 1,67,974/- which the petitioner claims to have been illegally recovered from the petitioner's cash ledger as would corrobo....

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....cate issued by the competent authority of the BSNL, he would submit that the BSNL has admitted to have committed an inadvertent mistake in not making payment of Rs.5,65,020/- earlier. Such payment has only been made in Form GST DRC -03 on 21st March 2025. Let a copy of the aforesaid undated communication duly countersigned by the chartered accountants of the BSNL as placed before this Court be ret....

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....ment of tax. 5. Having regard to the submission made in Court today and since Mr. Chakraborty, learned advocate appearing for the State would confirm the fact that both Rs.5,65,020/- and Rs.91,908.18/- have already been paid by the BSNL, though he would contend that Rs. 5,56,020/- has been deposited by the BSNL for a different tax period, I am of the view that the BSNL having belatedly made payme....