Revenue Cannot Debit From GST Ledger Once Mandatory Pre-Deposit For Appeal is Paid: Calcutta HC [Read Order]

Directions were passed to recredit the tax amount if the same has been recovered where pre-deposit has been paid by the petitioner
Calcutta - High - Court - TAXSCAN

The Calcutta High Court has held that no deduction from electronic cash/credit ledger can be made by the department where the pre-deposit amount in terms of Section 112(8) of the Central/State Goods and Service Tax Act, 2017 has already been deposited. The Petitioners challenged an order passed by the proper officer under Section 73 of…

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