HC directed Competent Authority to deposit amount of GST refund directly in bank account of assessee

Hardik Textiles Through Its Prop. Hardik Patel (Gujrat High Court) It is not in dispute that due to the mistake of the consultant engaged by the petitioner, the amount has been deposited in the wrong account. The bank details are to be entered under RFD-05. The petitioner also did not raise the grievance immediately and made an application with reference to the said issue after nearly three months. The amount which had gone to the wrong account of M/s. Meet Textiles had been refunded on 09.12.2020 by way of DRC-03 under Section 73(5) by way of voluntary payment. The Deputy State Tax Commission...