GST Demand in DRC-01D Persists Despite Payment of Dues: Madras HC directs to Appropriate Amount and Refund Excess, If Any

The Madras High Court has directed the GST department to appropriate dues and refund any excess amount in a case where a demand persisted despite the payment of dues. The court found that the taxpayer had already made the payment but the tax demand in Form DRC-01D still persisted. The court's order provides immediate relief to the taxpayer, rectifying a technical glitch in the system and ensuring that tax authorities cannot make a demand on a taxpayer who has already settled their dues.