Pre-deposit made via ITC/ECL to be refunded in cash as per section 142(7)(b) and 142(8)(b) of KGST Act

Flipkart India Private Limited Company Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) Karnataka High Court held that in terms of section 142(7)(b) and 142(8)(b) of the KGST Act all types of amounts refundable are to be refunded back in cash without there being any distinction between cash deposit or ITC/ECL deposit. Accordingly, 70% pre-deposit made through ITC/ECL is to be refunded in cash. Facts- The petitioner is a dealer registered with the Respondent Commercial Tax Department and is engaged in the business of B2B trading across a wide gamut of products including Mobi...