Refund of payment made during search available as refund when no DRC-04 or Notice
Last updated: 14 June 2023
Court :
Punjab and Haryana High Court
Brief :
The Punjab and Haryana High Court in the case ofM/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.
Citation :
CWP No.26529 of 2022 dated May 24, 2023
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Bimal Jain
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