Neutral Citation No. - 2025:AHC:143085-DB Court No. - 3 Case :- WRIT TAX No. - 3949 of 2025 Petitioner :- M/S Vishesh Industries Respondent :- State of U.P. and Another Counsel for Petitioner :- Ravindra Kumar Rastogi,Vishakha Dubey Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. With regard to financial year 2018-19, Mr. Ravindra Kumar Rastogi, learned counsel appearing on behalf of the petitioner submits that even before expiry of the limitation period of three months, the department has recovered the entire amount. In our view, the action of the department in recovery of the entire amount within one month of the dismissal of the appeal under section 107 of the U.P.GST Act, 2017 is without any basis, arbitrary and against the principles established in law. In light of the same, the department is directed to deduct 10% from the disputed tax and refund the balance 90% to the petitioner. With the above observation, the writ petition is disposed of. Order Date :- 20.8.2025 K.K. Maurya (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad