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2020 (1) TMI 1300 - HC - GSTRight to file an appeal before the Learned Tribunal under Section 112 of the West Bengal Goods and Services Tax Act, 2017 - HELD THAT:- It is trite law that when an appeal provision has been provided under the statute, the Authorities are not allowed to recover the amount payable unless there are extenuating circumstances. In the present case the dispute is with regard to classification issue, and therefore, the authorities have acted in haste in recovering the entire amount within the period of three months wherein there is a provision of appeal under Section 112 of the said Act before the Appellate Court. The authorities have a right to recover only a sum up to 20% as per Section 112(8)(b) of the said Act. Anything over and above the same tantamounts to an excessive recovery made within the period of three months that is allowable for filing of appeal under Section 112 of the said Act - the authorities are directed to remit the excessive recovery to the bank account of the petitioner within a period of 15 days from date. Let this matter appear in the monthly list of cases for the month of March, 2020 under the heading ‘for hearing’.
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