https://www.taxtmi.com/highlights?id=75025 Refund of amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI - requirement to make an application u/s 54 - The High court grants the petitioner liberty to file an application under Section 54 of the CGST Act within ten days from the date of the order. - HC specifies that if the petitioner submits the application within the stipulated time, it will be considered for refund within two weeks from the date of receipt. - GST officer directed to dispose of the application, if filed, in accordance with law. en-us Mon, 19 Feb 2024 18:25:52 +0530 Mon, 19 Feb 2024 18:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75025 Refund of amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI - requirement to make an application u/s 54 - The High court grants the petitioner liberty to file an application under Section 54 of the CGST Act within ten days from the date of the order. - HC specifies that if the petitioner submits the application within the stipulated time, it will be considered for refund within two weeks from the date of receipt. - GST officer directed to dispose of the application, if filed, in accordance with law. Highlights GST Mon, 19 Feb 2024 18:25:52 +0530 https://www.taxtmi.com/highlights?id=75025