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 argued that the petitioner must file an application under Section 54 of the CGST Act to claim the refund. The court disposed of the writ petition by granting the petitioner the liberty to file an application for refund within ten days, specifying that the application would be considered within two weeks of its receipt and emphasizing the importance of providing the petitioner with a fair opportunity for a personal hearing.
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 concerned submits that for claiming the refund in question petitioner will have to make an application under Section 54 of the CGST Act before the authority concerned in accordance with law and in proper form.
Considering such submission of Mr. Banerjee this writ petition being WPA 1452 of 2024 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.
It is needless to mention that before taking such decision on refund by the respondent authority concerned, petitioner or its authorised representatives shall be given an opportunity of personal hearing and shall be allowed to rely on any judicial decision by any Court.