https://www.taxtmi.com/caselaws?id=799798 Section 77 addresses tax paid as CGST and SGST for a supply later treated as inter-State, permitting refund of wrongly paid tax without interest. Its underlying principle supports correcting a clerical selection of tax heads where the full liability was timely discharged. Amounts inadvertently paid under CGST and SGST may be appropriated against the corresponding IGST liability on application, rather than requiring duplicate payment under IGST followed by a refund claim. The earlier deposit may then be refunded in accordance with applicable directions. en-us Mon, 31 Aug 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799798 Section 77 addresses tax paid as CGST and SGST for a supply later treated as inter-State, permitting refund of wrongly paid tax without interest. Its underlying principle supports correcting a clerical selection of tax heads where the full liability was timely discharged. Amounts inadvertently paid under CGST and SGST may be appropriated against the corresponding IGST liability on application, rather than requiring duplicate payment under IGST followed by a refund claim. The earlier deposit may then be refunded in accordance with applicable directions. Case-Laws GST Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799798