In this matter, it was alleged that the respondents had forced and threatened the writ applicant to transfer a total of INR 2.68 Crore through the GST DRC-03 form. The division bench consisting of Justices J.B.Pardiwala and Justice Ilesh J. Vora ordered to issue a notice to the respondent...
DRC- 03 is used for both purposes i.e. either for reversing the input tax credit or payment of the additional tax, as shown in the annual return.