Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Inadvertent payment of GST under the IGST head does not constitute a supply wrongly treated as inter-State or intra-State. Accordingly, Section 19 of the IGST Act, the corresponding CGST provision and Rule 89(1A) do not require a taxpayer to make fresh CGST and SGST payments before seeking a refund where the aggregate liability was already discharged within the prescribed period under IGST. The authorities were directed to appropriate the IGST amount towards the corresponding CGST and SGST liabilities, subject to any procedurally necessary refund application. The inconsistent portion of the rectification order was set aside, and the matter was disposed of on that basis.
Inadvertent payment of GST under the IGST head does not constitute a supply wrongly treated as inter-State or intra-State. Accordingly, Section 19 of the IGST Act, the corresponding CGST provision and Rule 89(1A) do not require a taxpayer to make fresh CGST and SGST payments before seeking a refund where the aggregate liability was already discharged within the prescribed period under IGST. The authorities were directed to appropriate the IGST amount towards the corresponding CGST and SGST liabilities, subject to any procedurally necessary refund application. The inconsistent portion of the rectification order was set aside, and the matter was disposed of on that basis.
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