Pre-Deposit Bars Recovery: Calcutta HC Orders Refund of Excess GST Recovery

Spandan Electrical Vs State of West Bengal & Ors. (Calcutta High Court) In Spandan Electrical vs State of West Bengal & Ors., the Calcutta High Court dealt with a writ petition seeking refund of ₹2,85,636 and restoration of the balance in the electronic cash ledger. The petitioner contended that it had deposited 10% of the disputed tax in terms of Section 112(8) of the CGST/WBGST Act while challenging an appellate order dated October 14, 2025. An appeal before the Tribunal was also filed on January 5, 2026. The petitioner argued that once the statutory pre-deposit under Section 112(8...