Payment via GST DRC-03 Refunded if Officer Doesn’t Acknowledge in DRC-04
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- Last Updated on 16 June, 2023
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Case Details: Samyak Metals (P.) Ltd. v. Union of India - [2023] 151 taxmann.com 225 (Punjab & Haryana)
Judiciary and Counsel Details
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- Ms Ritu Bahri & Kuldeep Tiwari, JJ.
- Sandeep Goyal, Adv. for the Appellant.
- Tajender Joshi for the Respondent.
Facts of the Case
The petitioner was engaged in business of manufacturing of Aluminium ingots. The business premises of petitioner was searched by the GST department. On basis of search, the petitioner was forced to deposit tax in lieu of Input Tax Credit including interest and penalty. It filed writ petition and the grievance was that even after depositing the amount, no GST DRC-04 had been issued by the department.
High Court Held
The Honorable High Court noted that as per Rule 142 (2) of CGST Rules, 2017, when a payment is made in FORM GST DRC-03, proper officer must issue acknowledgment, accepting payment in FORM GST DRC-04. However, in instant case, the payment was made way back on 26.02.2021 but neither department had issued FORM GST DRC-04 nor issued any notice under section 74 (1).
Therefore, the Court directed the department to return amount in question to petitioner along with simple interest at rate of 6% p.a. from date of deposit till payment is made.
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