GST recovery quashed; Patna High Court orders 9% interest and costs for illegal recovery made in disregard of precedent
Case Details Court: Patna High Court Case No.: Civil Writ Jurisdiction Case No. 18049 of 2024 Judgment Date: 25.06.2025 Parties: M/s Great Eastern Hire Purchase Pvt. Ltd. vs State of Bihar & Ors. Category of Dispute: Refund with Interest and Costs – Illegal Recovery Relevant Sections: Sections 73, 74, 62 of the CGST/BGST Act, 2017; Rule references not directly invoked Facts (Para 2, 3,…











