Spandan Electrical Vs State of West Bengal & Ors
Date: February 16, 2026
Subject Matter
GST Authorities Must Refund Excess Recovery and Stay Proceedings upon Section 112(8) Pre-deposit
Summary
The writ petition has been disposed of with directions for the GST authorities to verify the petitioner's claim of making a statutory pre-deposit under Section 112(8) of the WBGST Act, 2017/CGST Act, 2017. If the pre-deposit is confirmed, any amount…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT This writ petition seeks issuance of a writ of mandamus commanding the respondent authorities to refund an amount of Rs. 2,85,636/- to the petitioner and restore the balance in the petitioner’s electronic cash ledger. It is the petitioner’s case that the petitioner has with the intent of challenging an order dated October 14, 2025 passed by th…