In a recent development, the Calcutta High Court has disposed of a writ petition, instructing the concerned assessee to initiate the application process for the refund of an amount purportedly forcibly recovered under the Goods and Services Tax ( GST ) Act.
Represented by Debabrata Ghosh and Rajarshi Chatterjee, the petitioner sought relief through a direction to the CGST/WBGST authority for the refund of an amount allegedly collected through DRC-03 by the Directorate General of GST Intelligence (DGGI).
In response, Banerjee, the advocate for the respondent authority, asserted that the petitioner must adhere to the legal process by submitting an application under Section 54 of the CGST Act to claim the refund in question.
In light of this submission, the Single Bench of Justice Md. Nizamuddin directed the petitioner to submit an application under Section 54 of the CGST Act within ten days from the date of the order.
Furthermore, if the application is submitted within the stipulated time frame, the respondent authority is obliged to consider the refund within two weeks of receiving the application.
It was also added that the petitioner, or their authorized representatives, are to be afforded an opportunity for a personal hearing before any decision on the refund is made by the concerned authority.
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