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 weight to contrary High Court authority. The petition was allowed: respondents must refund the pre-deposit within four weeks, failing which they are liable to pay interest at 6% per annum from the date the sum became due until actual payment. The court rejected any claim of lawful forfeiture under the Act insofar as it would result in unjust enrichment.
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