https://www.taxtmi.com/caselaws?id=783393 Tax paid under CGST and SGST heads, though intended for IGST, must be reconsidered against the demand by treating the payments as discharge towards IGST. The existing orders were set aside because the tax payment details had not been properly reassessed. If reconciliation shows excess payment, refund is payable in terms of section 77 of the GST Act. en-us Mon, 01 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783393 Tax paid under CGST and SGST heads, though intended for IGST, must be reconsidered against the demand by treating the payments as discharge towards IGST. The existing orders were set aside because the tax payment details had not been properly reassessed. If reconciliation shows excess payment, refund is payable in terms of section 77 of the GST Act. Case-Laws GST Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783393