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HC directs interest payment on GST illegally recovered without issuing SCN
Case Law Details
- Case Name
- Samyak Metals Pvt Ltd Vs Union of India and others (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Punjab and Haryana HC
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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...
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