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2023 (6) TMI 940 - MADHYA PRADESH HIGH COURTRefund of amount deposited wrongly - GST was deposited with different / wrong registration number (GSTIN) - whether the petitioner is liable to suffer for the fault committed by respondent No.1? - HELD THAT:- There is an admitted mistake on the part of respondent No.1 Railway that the amount of GST was deposited in wrong GST number. It is a settled law that no one cannot be made to suffer for the fault of another. Since this deposit of GST was not reflected in the account of the petitioner, therefore, a show cause notice was issued and the petitioner had to pay the GST to the department with interest again in order to avoid the cancellation of GSTIN, therefore, he is entitled to seek the return of Rs.13,38,544/- from the respondent No.1. The senior DFM / RTM sent a letter to the Commissioner GST and Excise Duty Office, Ralam and requested that if the amount of Rs.9,35,486/- has been received, the same be refunded as it was wrongly deposited. The respondent No.1 is directed to return the amount of Rs.13,38,544/- to the petitioner within 2 months from today. Respondent No.1 shall be at liberty to submit a claim before the GST department as the same has been paid by the petitioner and if such claim is submitted, the competent authority of respondent No.2 shall decide the same in accordance with the law - petition allowed.
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