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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Refunds for Wrongly Collected Central and State Taxes Under Delhi GST Act 2017; No Interest on Corrected State Tax.</h1> A registered person who mistakenly pays central and state taxes on a transaction deemed intra-State, but later determined to be inter-State, is entitled to a refund of those taxes under prescribed conditions. Conversely, if a registered person pays integrated tax on a transaction initially considered inter-State but later deemed intra-State, they are not liable for any interest on the state tax payable. These provisions are part of the Delhi Goods and Services Tax Act, 2017, addressing tax demands and recovery for wrongfully collected taxes.
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