Wrong-head GST payment must be reconsidered against IGST demand, with refund payable if excess remains due.

Tax paid under CGST and SGST heads, though intended for IGST, must be reconsidered against the demand by treating the payments as discharge towards IGST. The existing orders were set aside because the tax payment details had not been properly reassessed. If reconciliation shows excess payment, refund is payable in terms of section 77 of the GST Act.

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Issues: Whether tax paid under the CGST and SGST heads, though intended for IGST, required reconsideration of the demand and appellate rejection, and whether any excess amount, if found due, was refundable.

Analysis: The petitioner asserted that the tax liability had been discharged under the wrong heads and that the amount paid under CGST and SGST ought to have been treated as payment towards IGST. The respondents fairly accepted that tax had been paid, though under an incorrect head. In these circumstances, the existing orders could not stand without examining the tax payment details afresh. The matter also attracted consideration of refund entitlement if the reconciled position showed excess payment.

Conclusion: The impugned orders were quashed and the authorities were directed to reconsider the matter afresh by taking the CGST and SGST payments into account towards IGST. Any refund found due was directed to be paid in terms of section 77 of the GST Act.

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