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2020 (1) TMI 1480 - HC - GSTMaintainability of petition - petition was filed as there was no Appellate Tribunal - 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 upto 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. Application disposed off.
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