Excess deposits under Section 71 not immediately refunded; may be adjusted or set off pending expeditious post-inspection adjudication

Excess deposits under Section 71 not immediately refunded; may be adjusted or set off pending expeditious post-inspection adjudicationCase-LawsGSTHC held that where a petitioner deposited amounts under section 71 of the State GST Act, 2017 and allegations

Excess deposits under Section 71 not immediately refunded; may be adjusted or set off pending expeditious post-inspection adjudication
Case-Laws
GST
HC held that where a petitioner deposited amounts under section 71 of the State GST Act, 2017 and allegations of fraud and willful misstatement or suppression of facts arose, any deposit found to be in excess shall not be refunded immediately but may be adjusted at final adjudication or set off against any amounts found due in the petitione

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