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2024 (2) TMI 901 - CALCUTTA HIGH COURTRefund of amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI - requirement to make an application under Section 54 of the CGST Act before the authority concerned in accordance with law and in proper form, for claiming the refund - HELD THAT:- This writ petition is disposed of by granting liberty to the petitioner to make application under Section 54 of the CGST Act in 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.
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