2026 (7) TMI 909

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.... Mr Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.Suhrith Parthasarathy For the Respondents : Mr.R.Sethu Prabakaran, GST Counsel (T) ORDER In September 2021, the petitioner filed the GSTR-3B return by inadvertently reflecting the tax liability of Rs. 5,84,832.70/- under the IGST head instead of apportioning it as Rs. 2,92,416.35/- each towards CGST and SGST. This resulted in....

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....r the amount from one head to the other. 3. Learned counsel relies upon the judgment of the Kerala High Court in W.P.(C) No.35868 of 2018, Saji S, Proprietor, Adithya and Ambadi Traders, Convent Road Nellivila P.O., Venganoor, Thiruvananthapuram, Pin 695 523 and anr. Vs. The Commissioner, State GST Department Tax Tower, Killipalam, Karamana P.O., Thiruvananthapuram, Pin 695 002 and anr. order d....

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.... prescribed. (2) A registered person who has paid central tax and State tax or Union territory tax, as the case may be, on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall not be required to pay any interest on the amount of integrated tax payable. 6. As is evident from the above, the provision applies in a c....

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....petitioner cannot be penalised by being directed to first pay the taxes and thereafter seek the refund. Therefore, this writ petition is disposed of on the following terms: i. the petitioner shall file an application requesting that the sum of Rs. 5,84,832.70/- which was inadvertently remitted under the IGST head, be appropriated towards the liability under CGST and SGST heads; i....