https://www.taxtmi.com/caselaws?id=795364 Adjustment of integrated tax paid under an incorrect tax head must be considered against Central and State tax liability when an inter-State supply is subsequently treated as intra-State. Section 77(2) read with Rule 92 requires the adjudicating authority to account for the tax already paid and issue the prescribed adjustment order. The statutory scheme does not permit interest on the corrected intra-State liability where integrated tax had already been paid. A demand, including interest and penalty, cannot be sustained without considering this adjustment mechanism. en-us Wed, 03 Jun 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795364 Adjustment of integrated tax paid under an incorrect tax head must be considered against Central and State tax liability when an inter-State supply is subsequently treated as intra-State. Section 77(2) read with Rule 92 requires the adjudicating authority to account for the tax already paid and issue the prescribed adjustment order. The statutory scheme does not permit interest on the corrected intra-State liability where integrated tax had already been paid. A demand, including interest and penalty, cannot be sustained without considering this adjustment mechanism. Case-Laws GST Wed, 03 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795364