{"id":71885,"date":"2025-06-26T08:35:32","date_gmt":"2025-06-26T03:05:32","guid":{"rendered":""},"modified":"2025-06-26T08:35:32","modified_gmt":"2025-06-26T03:05:32","slug":"petitioner-wins-challenge-as-recovered-amount-exceeds-total-tax-demand-under-section-107-wbgst-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71885","title":{"rendered":"Petitioner wins challenge as recovered amount exceeds total tax demand under Section 107 WBGST\/CGST Act"},"content":{"rendered":"<p>Petitioner wins challenge as recovered amount exceeds total tax demand under Section 107 WBGST\/CGST Act<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petitioner&#39;s challenge to an appellate order under Section 107 of the WBGST\/CGST Act, 2017. The petitioner had belatedly filed an appeal against a Section 74 order dated 19th January 2021 covering the tax period April 2018 to November 2019, depositing 12.5% of disputed tax under the belated filing scheme. However, Rs.1,45,188 had been recovered from th<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89821\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner wins challenge as recovered amount exceeds total tax demand under Section 107 WBGST\/CGST ActCase-LawsGSTThe HC allowed the petitioner&#8217;s challenge to an appellate order under Section 107 of the WBGST\/CGST Act, 2017. The petitioner had belatedly <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71885","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71885","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71885"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71885\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}