Petitioner entitled to refund of statutory pre-deposit under Section 107; retention would cause unlawful unjust enrichment, refund with interest ordered

Petitioner entitled to refund of statutory pre-deposit under Section 107; retention would cause unlawful unjust enrichment, refund with interest orderedCase-LawsGSTThe HC directed respondents to refund the statutory pre-deposit paid by the petitioner to m

Petitioner entitled to refund of statutory pre-deposit under Section 107; retention would cause unlawful unjust enrichment, refund with interest ordered
Case-Laws
GST
The HC directed respondents to refund the statutory pre-deposit paid by the petitioner to maintain an appeal under Section 107, rejecting the time-bar defence and holding that retention would constitute undue enrichment. The court treated the Division Bench precedent of this HC as binding and afforded only persuasive weigh

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