Section 74 invoked and SCN issued for payment of Tax under IGST instead of CGST & SGST

[Venkata K]

Dear Expert

Tax authority has issued SCN under section 74 for payment of Tax under IGST instead of CGST and SGST for the transaction pertaining to FY 2018-19.  Whether payment of tax in wrong head is fraud and will full misstatement and can we contest the issue. 

 

AI Summary

Fraud requirement for enhanced GST proceedings: mere payment to wrong tax head does not justify extended assessment.
Issuing an enhanced assessment notice for payment under the wrong tax head requires material evidence of fraud, willful misstatement or suppression disclosed in the show cause notice; absent such proof, matters of short payment due to misclassification are properly addressed under ordinary assessment procedures and do not ordinarily attract interest or penalty under the payment-error provisions.