Usha Jaiswal Vs Senior Intelligence Officer
Date: February 5, 2024
Subject Matter
Taxpayer can apply for a refund u/s 54 to get the amount allegedly collected through DRC-03
Summary
The case of Usha Jaiswal Vs Senior Intelligence Officer involved an alleged forced GST recovery. The petitioner sought relief from the court, requesting a refund of the amount allegedly collected through DRC-03 by the DGGI. The respondent authority a…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned advocates appearing for the parties. By this writ petition petitioner has made prayer for relief of direction upon the CGST/WBGST authority concerned to refund the amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI. Mr. Banerjee, learned advocate representing the respondent authority concerne…