2018 (11) TMI 954

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....SESHADRI NAIDU J. PETITIONERS: BY ADVS. SRI. S. SANTHOSH KUMAR SMT.ANJANA. S. SANTHOSH SMT. P. LISSY JOSE. RESPONDENTS: DR THUSHARA JAMES, GP. JUDGMENT The petitioner, a registered dealer, purchased certain goods from Chennai. He had them transported to Kerala. When the goods were in transit, the Assistant State Tax Officer (ASTO), for the reasons not germane here, detained the goods a....

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....ns that even if the remittance were to treated as a mistake on the consignor's part, the statute empowers the authorities to transfer the deposit from one head to another: from SGST to IGST. 5. The Government Pleader, on the other hand, submits that the petitioner could as well pay the amount under 'IGST' and then claim a refund from the head 'SGST'. According to her, if the....

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.... and State tax or, as the case may be, the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner and subject to such conditions as may be prescribed. (2) A registered person who has paid integrated tax on a transaction conside....

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.... adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable: PROVIDED that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07." (italics supplied) 9. As seen, Section 77....