Recovery prior to expiry of appeal period was improper; HC ordered refund of excess GST

Supreme Infotrade Private Limited & anr. Vs Assistant Commissioner of State Tax (Calcutta High Court) The Calcutta High Court has ordered the Assistant Commissioner of State Tax to immediately refund an amount of Rs. 18,04,696 to Supreme Infotrade Private Limited. The court’s decision, issued on an unspecified date, addresses a procedural and statutory violation where the tax authority recovered the entire disputed amount before the taxpayer could even file a statutory appeal. The ruling underscores the critical importance of adhering to legal provisions regarding tax recovery and pr...