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Non-Issuance of Form GST DRC-04 under CGST Rules: Delhi HC directs to allow GST Refund

The Delhi High Court directed to allow Goods and Service Tax(GST) Refund since the FORM GST DRC-04 under Central Goods and Service Tax (CGST) rules, 2017.It is not disputed that any voluntary deposit in Form GST DRC-03 is to be followed by an acknowledgement accepting the payment as being voluntarily made by issuance in Form…

Read More: Taxscan

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