No withheld of GST Refund u/s 74 and 20 of IGST Act on account of non-issuance of Form GST DRC-04 and GST deposit made involuntary

Sapphire Intrex Limited Vs Union of India (Delhi High Court)

Conclusion: Since the claim for refund could not be withheld merely because the Department, pursuant to the deposit, issued the SCN and was proposing to demand GST. Since the deposit made by assessee had been held to be involuntary  and was duress and compelling circumstances and no issuance of Form GST DRC-04 accepting the payment as being voluntarily, therefore, the respondents were directed to forthwith process assessee’s claim for refund

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