Revenue Department cannot retain any amount that has been erroneously paid as tax

Varshan Enterprises Vs Office of the GST Council (Andhra Pradesh High Court) Rule 97A permits manual application for refund of GST paid wrongly The Hon’ble Andhra Pradesh High Court in M/s. Varshan Enterprises v. Office of the GST Council [Writ Petition No.10637 of 2021, dated December 12, 2022] held that the Revenue Department cannot retain any amount that has been paid as tax as a result of any inadvertent error and the error committed by the assessee being accidental shall have the opportunity to rectify it. Facts: M/s. Varshan Enterprises (“the Petitioner”) is involved in the busines...