Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Inadvertent payment of GST under the IGST head, where CGST and SGST were actually payable and no IGST liability existed, is treated as a clerical error rather than a payment made under a misconception that the supply was inter-State. Section 77(2) therefore does not apply. Where the full GST liability has effectively been discharged, interest and penalty are not payable. The amount remitted as IGST may be appropriated against the CGST and SGST liability; where procedurally required, refund and transfer of the amount may be sought.
Inadvertent payment of GST under the IGST head, where CGST and SGST were actually payable and no IGST liability existed, is treated as a clerical error rather than a payment made under a misconception that the supply was inter-State. Section 77(2) therefore does not apply. Where the full GST liability has effectively been discharged, interest and penalty are not payable. The amount remitted as IGST may be appropriated against the CGST and SGST liability; where procedurally required, refund and transfer of the amount may be sought.
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