HC directs interest payment on GST illegally recovered without issuing SCN

Samyak Metals Pvt Ltd Vs Union of India and others (Punjab and Haryana High Court) Refund of payment made during search available as refund when no DRC-04 or Notice The Punjab and Haryana High Court in the case of M/s. Samyak Metals Pvt. Ltd. v. Union of India and Others [CWP No.26529 of 2022 dated May 24, 2023] directed the Revenue Department to return the amount paid by the assessee during the search proceeding where neither DRC-04 nor notice under Section 74(1) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) was issued. Facts: M/s. Samyak Metals Pvt. Ltd. (“the Petiti...