Gujarat HC Holds Taxpayer Cannot Claim Refund of GST recovered by the Department After Failing to Comply with Section 112 and Circular No. 224/18/2024-GST in respect of the pre-deposit
The petitioner, M/s Mahesh Enterprises, was subjected to an Order-in-Appeal dated 04.11.2025 passed by the appellate authority under the GST law. Pursuant to that appellate order, the department recovered the tax amount from the petitioner after about 20 days.