Supreme Infotrade Private Limited & anr. Vs Assistant Commissioner of State Tax
Date: August 5, 2025
Subject Matter
Authorities cannot recover the full tax demand before the appeal period expires
Summary
This writ petition was filed by a petitioner to quash a refund rejection order and direct the re-crediting of an excess amount of ₹18,04,696. The case stems from a demand raised under Section 73 of the WBGST/CGST Act, 2017, for the period of July 201…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The present writ petition (WPA 11681 of 2025) has been filed, inter alia , for quashing the refund rejection order in form GST RFD 06 dated 11t h March, 2025 and for a direction to re-credit and to in effect refund the excess amount recovered from the petitioner to the extent of Rs. 18,04,696/-. Records would reveal that on contest an order…