Allahabad HC directs Refund of 90% of Disputed Tax under GST

Vishesh Industries Vs State of U.P. and Another (Allahabad High Court)

In the case of Vishesh Industries vs. State of U.P. and Another, the Allahabad High Court addressed the premature recovery of a disputed tax amount by the tax department. The petitioner’s counsel, Mr. Ravindra Kumar Rastogi, argued that the department had recovered the full amount even before the three-month limitation period for filing an appeal had expired. The court found the department’s action to be without a legal basis and arbitrary, noting that

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