https://www.taxtmi.com/caselaws?id=795023 Tax mistakenly remitted under the IGST head may be appropriated towards CGST and SGST liabilities where the entire tax liability has already been discharged. Section 19 of the IGST Act, Section 77 of the CGST Act and Rule 89(1A) apply when the nature of a supply is subsequently determined differently, not to inadvertent payment under an incorrect tax head. Requiring fresh CGST and SGST payment before refunding IGST would penalise a taxpayer despite timely payment. The conflicting portion of the rectification order is to be set aside. en-us Tue, 07 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795023 Tax mistakenly remitted under the IGST head may be appropriated towards CGST and SGST liabilities where the entire tax liability has already been discharged. Section 19 of the IGST Act, Section 77 of the CGST Act and Rule 89(1A) apply when the nature of a supply is subsequently determined differently, not to inadvertent payment under an incorrect tax head. Requiring fresh CGST and SGST payment before refunding IGST would penalise a taxpayer despite timely payment. The conflicting portion of the rectification order is to be set aside. Case-Laws GST Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795023