2026 (2) TMI 1103

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....tition seeks issuance of a writ of mandamus commanding the respondent authorities to refund an amount of Rs. 2,85,636/- to the petitioner and restore the balance in the petitioner's electronic cash ledger. 2. It is the petitioner's case that the petitioner has with the intent of challenging an order dated October 14, 2025 passed by the appellate authority under Section 107 of the WBGST Act, 201....

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....regards the petitioner's contention of the pre-deposits having been made in terms of Section 112(8) of the said Act of 2017. 5. Heard the learned Advocates appearing for the respective parties and considered the material on record. 6. Since, it is the petitioner's contention that the petitioner has made the pre-deposit in terms of Section 112(8) of the said Act of 2017 and therefore, no reco....

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....al. 8. If payment/deposit in terms of Section 112(8) of the said Act of 2017 has been done by the petitioner, the respondent GST Authorities would refund any sum that may have been recovered by the respondent GST Authorities in excess of the amounts required to be deposited by the petitioner in terms of Section 107(6) and 112(8) of the said Act of 2017. To be precise any sum that may have been ....