2024 (2) TMI 901 - HC - GST

Refund of amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI - requirement to make an application under Section 54 of the CGST Act before the authority concerned in accordance with law and in proper form, for claiming the refund - HELD THAT - This writ petition is disposed of by granting liberty to the petitioner to make application under Section 54 of the CGST Act in proper form before the authority concerned within ten days from date and if such application is made by the petitioner within the time stipulated herein the same shall be considered for refund in question within two weeks from the date of receipt of such application.

Summary

Issues involved:
The issue involves a writ petition for direction upon the CGST/WBGST authority to refund the amount alleged to be forcibly recovered/collected through DRC-03 by the DGGI.

Details of the judgment:

The respondent authority submits that the petitioner must make an application under Section 54 of the CGST Act to claim the refund in question.

The writ petition (WPA 1452 of 2024) is disposed of by granting the petitioner liberty to make an application under Section 54 of the CGST Act in proper form within ten days. If the application is made within the stipulated time, it shall be considered for refund within two weeks from the date of receipt.

Before deciding on the refund, the respondent authority must provide the petitioner or its authorized representatives with an opportunity for a personal hearing. The petitioner shall also be allowed to rely on any judicial decision by any Court.