Chhattisgarh HC Allows Adjustment of Excess GST Deposit at Adjudication

Siddhant Steels Vs State of Chhattisgarh (Chhattisgarh High Court) In a significant ruling for taxpayers facing compliance issues, the Chhattisgarh High Court has directed the adjustment of a Goods and Services Tax (GST) deposit made by a firm during a departmental inspection. The petitioner, Siddhant Steels, had sought a refund of an alleged excess deposit of Rs. 10,91,539.45 that was made during a proceeding under Section 71 of the State Goods and Services Tax Act, 2017. The case, Siddhant Steels vs. State of Chhattisgarh, was heard as a writ petition under Article 226 of the Constitution of...