https://www.taxtmi.com/caselaws?id=370611 Tax and penalty paid under the wrong GST head may be corrected and transferred to the proper head for the same transaction under the GST scheme, including the adjustment mechanism in Rule 4(1). Where a transaction is treated as inter-State but remittance is made under SGST instead of IGST, the misclassification does not by itself justify continued detention of goods or the vehicle. The authorities must recognise the statutory correction mechanism and effect the transfer to the correct head, with release of the detained goods and vehicle on that basis. en-us Mon, 12 Nov 2018 00:00:00 +0530 Thu, 27 Feb 2025 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370611 Tax and penalty paid under the wrong GST head may be corrected and transferred to the proper head for the same transaction under the GST scheme, including the adjustment mechanism in Rule 4(1). Where a transaction is treated as inter-State but remittance is made under SGST instead of IGST, the misclassification does not by itself justify continued detention of goods or the vehicle. The authorities must recognise the statutory correction mechanism and effect the transfer to the correct head, with release of the detained goods and vehicle on that basis. Case-Laws GST Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370611