https://www.taxtmi.com/caselaws?id=414448 The Court directed the respondents to refund the wrongly paid CGST & SGST amounting to Rs. 108 crores approximately, along with applicable interest within a month. The petitioner, a joint venture with a nationalized bank, paid additional tax under IGST as required, clarifying the liability to refund the wrongly deposited amount cannot be disputed. The interpretation of "subsequently held" in the relevant GST Acts was pivotal, with the Court emphasizing compliance with tax payment requirements and the undisputed nature of the tax amount, leading to a favorable outcome for the petitioner. en-us Fri, 08 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414448 The Court directed the respondents to refund the wrongly paid CGST & SGST amounting to Rs. 108 crores approximately, along with applicable interest within a month. The petitioner, a joint venture with a nationalized bank, paid additional tax under IGST as required, clarifying the liability to refund the wrongly deposited amount cannot be disputed. The interpretation of "subsequently held" in the relevant GST Acts was pivotal, with the Court emphasizing compliance with tax payment requirements and the undisputed nature of the tax amount, leading to a favorable outcome for the petitioner. Case-Laws GST Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414448