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Case Name : R.B. Construction Vs State of West Bengal And Ors (Calcutta High Court)
Related Assessment Year :
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R.B. Construction Vs State of West Bengal And Ors (Calcutta High Court)

The petitioner alleged that the respondents acted arbitrarily by not refunding excess amounts deducted towards GST. The petitioner submitted that a representation dated October 3, 2023 was made to respondent No. 4, but no action had been taken. The respondents, represented by their advocate, contended that no sum was due or payable to the petitioner, that the claim for any GST refund was baseless, and that the claim was barred by limitation.

After hearing both sides and examining the record, the Court he

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