https://www.taxtmi.com/caselaws?id=427428 GST paid to Railways under a contract, instead of being remitted by the recipient on reverse charge to the proper CGST and SGST authorities, was treated as a mistaken payment capable of regularisation. On the admitted facts, there was no attempt at tax evasion, the authorities accepted that the amount had been wrongly deposited, and the Court directed remittance to the correct tax authorities with corresponding input tax credit to the petitioner. In these unusual circumstances, interest and penalty were indicated as not ordinarily warranted. The petitioner therefore obtained directions for regularisation of the payment and credit adjustment. en-us Mon, 05 Sep 2022 00:00:00 +0530 Mon, 07 Apr 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427428 GST paid to Railways under a contract, instead of being remitted by the recipient on reverse charge to the proper CGST and SGST authorities, was treated as a mistaken payment capable of regularisation. On the admitted facts, there was no attempt at tax evasion, the authorities accepted that the amount had been wrongly deposited, and the Court directed remittance to the correct tax authorities with corresponding input tax credit to the petitioner. In these unusual circumstances, interest and penalty were indicated as not ordinarily warranted. The petitioner therefore obtained directions for regularisation of the payment and credit adjustment. Case-Laws GST Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427428