Usha Jaiswal vs. Senior Intelligence Officer, Directorate General Of Goods And Services Tax Intelligence And Ors
Original PDF →Facts
The petitioner, Usha Jaiswal, filed a writ petition before the High Court seeking a direction for the refund of an amount allegedly recovered through DRC-03 by the Directorate General of Goods and Services Tax Intelligence (DGGI). The DGGI, represented by Mr. Banerjee, submitted that the petitioner must first apply for the refund under Section 54 of the CGST Act before the concerned authority. The writ petition was filed in the High Court on February 6, 2024.
Held
The Court did not directly rule on the entitlement to the refund or the legality of the recovery by the DGGI. Instead, it disposed of the writ petition by granting liberty to the petitioner to make an application for refund under Section 54 of the CGST Act before the concerned authority within ten days from the date of the order. The Court directed that if such an application is filed within the stipulated time, it shall be considered for the refund within two weeks of its receipt. Furthermore, the Court mandated that the petitioner or their authorized representative be given an opportunity for a personal hearing before any decision on the refund is taken, and they shall be allowed to rely on any judicial decisions.
Key Issues
1. Whether the petitioner is entitled to a direction for the refund of the amount allegedly recovered through DRC-03 by the DGGI, and if so, what is the appropriate procedure for claiming such refund? The petitioner argued for a direct refund from the CGST/WBGST authority, implying that the recovery by the DGGI necessitated a court-ordered refund. The respondent DGGI contended that the petitioner must follow the statutory procedure for claiming refunds by making an application under Section 54 of the CGST Act before the appropriate authority. The DGGI did not rely on any specific circulars or precedents but rather on the procedural mandate of the CGST Act.
Sections Cited
Section 54
AI-generated summary — verify with the full judgment below
WPA 1452 OF 2024 06.02.2024
Sl no. 8
Usha Jaiswal. Ct no. 2
- Vs - P.M. Senior Intelligence Officer, Directorate General of Goods and Services Tax Intelligence, Kolkata Zonal Unit Ors.
Mr. Debabrata Ghosh Mr. Rajarshi Chatterjee,
… for the petitioners Mr. Bhaskar Prosad Banerjee Mr. Tapan Bhanja
… for the respondent DGGI
Heard learned advocates appearing for the parties. By this writ petition petitioner has made prayer for relief of direction upon the CGST/WBGST authority concerned to refund the amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI. Mr. Banerjee, learned advocate representing the respondent authority concerned submits that for claiming the refund in question petitioner will have to make an application under Section 54 of the CGST Act before the authority concerned in accordance with law and in proper form. Considering such submission of Mr. Banerjee this writ petition being WPA 1452 of 2024 is disposed of by granting liberty to the petitioner to make application under Section 54 of the CGST Act in
2 proper form before the authority concerned within ten days from date and if such application is made by the petitioner within the time stipulated herein the same shall be considered for refund in question within two weeks from the date of receipt of such application. It is needless to mention that before taking such decision on refund by the respondent authority concerned, petitioner or its authorised representatives shall be given an opportunity of personal hearing and shall be allowed to rely on any judicial decision by any Court.
(Md. Nizamuddin, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.