Recovery made pending adjudication is liable to be refunded with interest: Karnataka HC

Kesar Colour Chem Industries Vs Intelligence Officer (Karnataka High Court)

Karnataka High Court held that recovery made pending adjudication is contrary to law and accordingly contrary to Article 265 of the Constitution of India. Hence, amount recovered is liable to be refunded with interest.

Facts- The petitioner has called in question the correctness and legality of, Investigation carried out u/s. 67 of the Central Goods and Services Tax Act, 2017; the validity of the summons to the witness dated 31.07.2021; declaration that the recoveries to the tune of

Please become a Premium member. If you are already a Premium member, login here to access the full content.