https://www.taxtmi.com/caselaws?id=798037 Full GST liability paid before demand under the IGST head, instead of the applicable CGST and SGST heads, does not by itself attract interest or penalty where the error was an inadvertent clerical mistake. Section 77(2) of the CGST Act does not apply unless tax was paid under a genuine misconception that an intra-State supply was inter-State. Incorrect remittance between tax heads, without any unpaid tax liability, therefore does not warrant interest or penalty solely on account of the mistaken tax-head classification. en-us Wed, 05 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798037 Full GST liability paid before demand under the IGST head, instead of the applicable CGST and SGST heads, does not by itself attract interest or penalty where the error was an inadvertent clerical mistake. Section 77(2) of the CGST Act does not apply unless tax was paid under a genuine misconception that an intra-State supply was inter-State. Incorrect remittance between tax heads, without any unpaid tax liability, therefore does not warrant interest or penalty solely on account of the mistaken tax-head classification. Case-Laws GST Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798037