Erroneous bank transfer and recovery under CGST/WBGST provisions: bank directed to restore mistakenly transferred funds to payer within one week
Case-Laws
GST
Dispute concerns recovery of funds erroneously transferred to a wrong beneficiary account and the applicability of CGST/WBGST provisions. HC examined bank report, affidavit of the added respondent and Ombudsman order, found transfer resulted from payers mistake (account digits mismatched) and that the unintended recipient disavowe
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