{"id":74855,"date":"2026-01-23T09:11:01","date_gmt":"2026-01-23T03:41:01","guid":{"rendered":""},"modified":"2026-01-23T09:11:01","modified_gmt":"2026-01-23T03:41:01","slug":"erroneous-bank-transfer-and-recovery-under-cgst-wbgst-provisions-bank-directed-to-restore-mistakenly-transferred-funds-to-payer-within-one-week","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74855","title":{"rendered":"Erroneous bank transfer and recovery under CGST\/WBGST provisions: bank directed to restore mistakenly transferred funds to payer within one week"},"content":{"rendered":"<p>Erroneous bank transfer and recovery under CGST\/WBGST provisions: bank directed to restore mistakenly transferred funds to payer within one week<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96308\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Erroneous bank transfer and recovery under CGST\/WBGST provisions: bank directed to restore mistakenly transferred funds to payer within one weekCase-LawsGSTDispute concerns recovery of funds erroneously transferred to a wrong beneficiary account and the a<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74855","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74855","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74855"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74855\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74855"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74855"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}