https://www.taxtmi.com/caselaws?id=306231 Where IGST is paid on a transaction later found to be an intra-State supply, the taxpayer cannot insist on adjusting that amount against CGST and SGST in the absence of an express statutory provision. Sections 77 of the CGST Act and 19(1) of the IGST Act provide a specific refund mechanism for tax wrongly paid under the wrong head, and the prescribed refund rules govern that process. The Court held that ordering inter-head adjustment would create a procedure not found in the statute. The petitioner was therefore required to comply with the demand for CGST and SGST, while retaining liberty to seek refund of the IGST paid erroneously. en-us Wed, 16 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306231 Where IGST is paid on a transaction later found to be an intra-State supply, the taxpayer cannot insist on adjusting that amount against CGST and SGST in the absence of an express statutory provision. Sections 77 of the CGST Act and 19(1) of the IGST Act provide a specific refund mechanism for tax wrongly paid under the wrong head, and the prescribed refund rules govern that process. The Court held that ordering inter-head adjustment would create a procedure not found in the statute. The petitioner was therefore required to comply with the demand for CGST and SGST, while retaining liberty to seek refund of the IGST paid erroneously. Case-Laws GST Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306231