Section 107 of the CGST Act, 2017 — Appeal —-- The petitioner challenged the order dated December 3, 2021 and sought refund the amount excessively debited from the Electronic Credit Ledger Account. The principal grievance is that an amount of Rs.423,96,938/- comprising the Central tax, State tax and cess has been debited from the electronic credit ledger account. The petitioner filed Appeal against the OIO and the respondent authorities could not have debited the aforesaid amount from the electronic credit ledger account In terms of the provisions laid down in sub-Section (7) of Section 107, upon payment of the amount in terms of sub-Section (6) of the said Section, the recovery proceedings for the balance amount shall be deemed to be stayed. The Government Pleader submitted that the petitioner preferred the appeal after expiry of the statutory period of limitation. The court observed that it is not in dispute that the petitioner has complied with the provisions laid down in Section 107(6)(b), it necessarily follows that the recovery proceedings for the balance amount shall be deemed to be stayed.

Held that:- The Hon’ble High Court directed the concerned respondents to restore the aforesaid amount, which was debited from the electronic credit ledger account of the petitioner, within a period of two weeks.