Petition allowed; orders under s.130 read with s.122 quashed; refund with 4% interest to be made within two months
Case-Laws
GST
The HC allowed the petition and quashed the impugned orders issued under s. 130 read with s. 122 of the UP GST Act that had levied tax and penalty on alleged excess stock. The court held the orders unsustainable in law and directed the revenue authority to refund any amounts deposited by the petitioner, with interest at 4% per annum from the date of deposit un
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