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.
Conclusion: The judgment in the case of Usha Jaiswal Vs Senior Intelligence Officer highlights the importance of following due process in matters concerning GST refunds. The court’s directive for the petitioner to apply for a refund within a specified timeline underscores the need for timely action in such cases. Additionally, the court’s emphasis on providing the petitioner with a fair opportunity for a personal hearing ensures procedural fairness in the adjudication of refund claims.
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.
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