Refund of wrongly paid GST and adjustment against IGST directed for prompt administrative decision

A refund claim was raised for CGST and SGST paid in error, together with a request to adjust the amount against IGST liability. The HC disposed of the petition by directing the competent authority to decide the refund request within one week. It also granted liberty to consider the request for adjustment of the amount towards IGST, leaving that issue open for administrative determination.

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Issues: Request for refund of wrongly paid CGST and SGST and request for adjustment of the amount towards IGST.

Outcome: The petition was disposed of with a direction to decide the refund request within one week and with liberty to consider the request for adjustment towards IGST.

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