Calcutta HC Directs Assessee to Apply for Refund of Alleged Forced GST Recovery

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 f...