2026 (9) TMI 1990

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..... K.K. Maity. For the State: Mr. Susanta Dutta. Mr. Bijoy Bag. ORDER 1. The petitioner in the present writ petition challenges the action of the respondent authorities in recovering the entire tax demand remaining after payment of 10% pre-deposit prior to filing of appeal before respondent no. 2, from the Electronic Cash Ledger, which is arbitrary, illegal and in excess of jurisdiction an....

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....ssue is squarely covered by a judgment and order dated 17.02.2026 passed by Co-ordinate Bench of this Hon'ble Court in WPA 28120 of 2025 (M/s. Spandan Electrical -Vs.- the State of West Bengal & Ors.) relevant extract whereof is reproduced below: "Heard the learned Advocates appearing for the respective parties and considered the material on record. Since, it is the petitioner's contentio....

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....eing made, recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal. 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....

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....law. 6. Learned counsel for the state respondent does not dispute the statutory mandate of Section 112(9) of the said Act. 7. Having heard the parties and upon perusing the materials on record, this Court finds that a prima facie case has been made out by the petitioner warranting interference at this stage. This Court has taken judicial notice of the representation dated 2.3.2026. To balanc....