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DRC-03
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DRC-03
Case Laws
ITC deposit ordered to be re-credited as the reversal during search was held involuntary and unsupported by adjudication, despite a validly issued search authorisation
Kirti Gupta
-
1st December 2025
0
Case Laws
Refund directed as GST deposits made during search were held involuntary owing to non-compliance with Rule 142 procedures and absence of acknowledgment under DRC-04
Kirti Gupta
-
1st December 2025
0
Case Laws
GST deposit ordered to be refunded as Delhi High Court held that payment made during ongoing search proceedings lacked voluntariness and violated statutory safeguards...
Kirti Gupta
-
28th November 2025
0
Case Laws
ITC reversal ordered to be restored as the GST officers’ act of collecting tax during ongoing search was held coercive and contrary to statutory...
Kirti Gupta
-
17th November 2025
0
Case Laws
Rectification of GST order directed afresh as payment through DRC-03 was ignored in original order, constituting error apparent on record.
Kirti Gupta
-
13th October 2025
0
Case Laws
Voluntary ITC Reversal Accepted Despite Technical Error in DRC-03
Kirti Gupta
-
5th August 2025
0
Case Laws
Refund of Voluntary GST Deposit Not Time-Barred Under Section 54
Kirti Gupta
-
2nd August 2025
0
Case Laws
Afflatus International v. Union of India – Refund Application & Interest Claim Dismissed due to Procedural Compliance
Team Gstindiaguide
-
18th July 2025
0
Circular
Various issues related to availment of benefit of Section 128A of the CGST Act, 2017
Team Gstindiaguide
-
27th June 2025
0
Circular
Clarification on Waiver of Interest and Penalty under Section 128A of CGST Act
Team Gstindiaguide
-
27th June 2025
0
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