https://www.taxtmi.com/caselaws?id=802496 GST paid under the CGST and SGST heads for a transaction subsequently held to be inter-State may be transferred and credited to the IGST head through the refund and adjustment provisions. No interest is payable on the IGST in those circumstances. Proceedings and penalties under Section 74 require fraud, wilful misrepresentation or suppression causing the relevant shortfall, with foundational facts apparent from the notice. Payment under the wrong head alone, without a deliberate attempt to evade tax, does not justify those proceedings or penalties. Any IGST liability beyond the amount already paid remains undetermined. en-us Fri, 30 Oct 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802496 GST paid under the CGST and SGST heads for a transaction subsequently held to be inter-State may be transferred and credited to the IGST head through the refund and adjustment provisions. No interest is payable on the IGST in those circumstances. Proceedings and penalties under Section 74 require fraud, wilful misrepresentation or suppression causing the relevant shortfall, with foundational facts apparent from the notice. Payment under the wrong head alone, without a deliberate attempt to evade tax, does not justify those proceedings or penalties. Any IGST liability beyond the amount already paid remains undetermined. Case-Laws GST Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802496