2026 (9) TMI 63

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....oner(s) : Mr. R Krishnamurthy For the Respondent(s) : Ms. Amirtha Poonkodi Dinakaran, Additional Government Pleader (Tax) ORDER An order dated 25.06.2025 imposing tax, interest and penalty is assailed in this writ petition. 2. Learned counsel for the petitioner submits that the entire tax demand, as intimated in Form GST DRC - 01A, was paid by the petitioner on 19.05.2024. Since such p....

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....ctively, the full tax liability was discharged by the petitioner albeit by inadvertently remitting the amount under the IGST head. 5. Section 77 of the CGST Act and, in particular, sub-section (2) thereof deals with a situation where remittance is made under the IGST head under the misconception that it is an interstate sale. This case does not fall within Section 77. In this case, the remittan....