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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxpayer Entitled to Refund for Misclassified Intra-State Supply; No Interest on State Tax for Misclassified Inter-State Supply</h1> A registered person who mistakenly pays central and state taxes on a transaction deemed an intra-State supply, which is later determined to be an inter-State supply, is entitled to a refund of the taxes paid under prescribed conditions. Conversely, if a registered person pays integrated tax on a transaction considered an inter-State supply, which is later determined to be an intra-State supply, they are not liable to pay interest on the state tax due.
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