https://www.taxtmi.com/article/detailed?id=16863 Inadvertent GST payment under the wrong tax head, such as IGST being paid as CGST and SGST or vice versa, is described as a technical revenue-settlement issue rather than a case of short payment where tax has not been paid. The article relies on Kerala High Court rulings holding that Section 73 is not attracted in the absence of wrong credit availment, and notes the court's direction that the GST Council may be approached to resolve the inter-departmental settlement problem. It also calls for Council-level action on similar recurring GST disputes to reduce avoidable litigation. en-us Wed, 08 Jul 2026 09:09:34 +0530 Wed, 08 Jul 2026 09:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16863 Inadvertent GST payment under the wrong tax head, such as IGST being paid as CGST and SGST or vice versa, is described as a technical revenue-settlement issue rather than a case of short payment where tax has not been paid. The article relies on Kerala High Court rulings holding that Section 73 is not attracted in the absence of wrong credit availment, and notes the court's direction that the GST Council may be approached to resolve the inter-departmental settlement problem. It also calls for Council-level action on similar recurring GST disputes to reduce avoidable litigation. Articles Goods and Services Tax - GST Wed, 08 Jul 2026 09:09:34 +0530 https://www.taxtmi.com/article/detailed?id=16863