Samyak Metals Pvt Ltd Vs Union of India
Date: May 23, 2023
Subject Matter
No recovery can be made without issuing any show cause notice or passing any order under Sections 73 or 74
Summary
The petitioner, who is engaged in the business of manufacturing aluminium ingots, has sought a writ in the nature of mandamus to direct respondent No.3 to refund the amount recovered illegally from him. The recovery was made without issuing any show…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT Petitioner is seeking a writ in the nature of mandamus directing respondent No.3 to refund the amount, which was recovered illegally from the petitioner vide Form GST DRC-03 dated 26.02.2021 (Annexure P-3) without issuing any show cause notice or passing any order under Section 74 of the Central GST Act and Haryana GST Act, 2017. The…