The Calcutta High Court has directed the GST authorities to decide a representation seeking refund/re-credit of Rs. 3,19,164 debited from the petitioner’s Electronic Cash Ledger on 21.01.2026 despite the petitioner having made the requisite pre-deposits under Section 107(6) and Section 112(8), holding that Section 112(9) mandates that upon payment of the amount indicated in Section 112(8), recovery proceedings for the balance shall be deemed stayed till disposal of the appeal. The ruling by Justice Smita Das De in WPA 10935/2026 (Ganesh Prasad, decided 24.09.2026) follows the Co-ordinate Bench decision in M/s Spandan Electrical (WPA 28120/2025, decided 17.02.2026), which held that any sum recovered in excess of the cumulative pre-deposits required under Section 107(6) and Section 112(8) must be refunded.
The court directed that if any amount has been recovered in excess of the cumulative pre-deposits, the same shall be refunded or re-credited to the petitioner’s electronic cash/credit ledger. The ruling is significant for the large number of taxpayers who have recently filed GSTAT appeals and are facing recovery proceedings despite having made the statutory pre-deposits at both appellate stages.
- 2026-juristway.com-2668-HC(Calcutta)-GST | High Court of Calcutta | WPA 10935 of 2026 | 24.09.2026