2026 (7) TMI 1038

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.... : Mr. G. Sudhakar For the Respondent(s) : Mr. K.S. Ramasamy, Sr. SC ORDER An order in original was issued on 30.12.2022. Pursuant thereto, the petitioner made payments on 27.03.2023 and 06.09.2024. It is common ground that the entire tax demand under said order in original was discharged. The petitioner, however, erroneously remitted a sum of Rs. 3,69,334/- in the wrong head, i.e., IGST,....

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....s that this was merely a clerical error in as much as the petitioner has no IGST liability. This factual possession is not controverted by the respondent. Learned counsel for the respondent, however, adds that the statute and the rules framed therein do not enable transfer from one head to the other. 5. A provision for waiver or exemption is required to be construed strictly with regard to subs....