Case Law Details
Usha Jaiswal Vs Senior Intelligence Officer (Calcutta High Court)
Introduction: In the case of Usha Jaiswal Vs Senior Intelligence Officer, the Calcutta High Court addressed the issue of alleged forced GST recovery and directed the petitioner to apply for a refund. This article delves into the details of the case, the court’s directives, and its implications.
Detailed Analysis: The petitioner approached the court seeking relief in the form of a direction to the CGST/WBGST authority to refund the amount allegedly collected through DRC-03 by the DGGI. The respondent authority argued that for claiming such a refund, the petitioner must file an application under Section 54 of the CGST Act before the relevant authority.
In response to the submissions made by the respondent’s counsel, the court disposed of the writ petition by granting the petitioner the liberty to file an application for refund under Section 54 of the CGST Act within ten days. The court specified that if the petitioner complies with this directive, the application would be considered within two weeks from its receipt.
The court emphasized that before making any decision on the refund, the petitioner or its authorized representatives must be provided with an opportunity for a personal hearing. Additionally, they should be allowed to rely on any judicial decisions by other courts that are relevant to the matter.
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