Section 79 of the CGST Act, 2017— Appropriation of refundable amount – The Petitioner/assessee is against the unilateral appropriation of a part of refundable amount in terms of impugned FORM GST RFD 06, to the arguable dues of other assessment year/s. The Petitioner contended that appropriation of money, being a mode of recovery of the dues under the Act, could not have been done sans notice to the assessee.

Held that:-The Hon’ble High Court held that the writ petition succeeds in part; that part of impugned which appropriated a portion of refundable amount having been set at naught. The matter is remitted to the respondent for conclusion afresh after hearing the petitioner within eight weeks. — Dpk Engineers Private Limited Vs. Union of India, The Commissioner of Central Tax Bengaluru And The Assistant Commissioner of Central Tax, Bengaluru [2020] 21 TAXLOK.COM 074 (Karnataka)