2026 (9) TMI 1824

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.....Sri Rudhra For the Respondent : Ms. G. Dhana Madhri Special Government Pleader (Tax) ORDER In the GSTR 1 return, the petitioner had declared outward supply liability of Rs. 8,90,892/- towards IGST. While filing the GSTR 3B return for said month (October 2019), the petitioner asserts that tax was paid inadvertently under CGST and SGST. The order imposing tax and interest in relation to th....

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....) A registered person who has paid the Central tax 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 per....

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.... error while remitting taxes under the CGST and SGST heads instead of making such payment under the IGST head. The principle incorporated in Section 77 may apply to the extent that interest should not be charged because the taxable person has remitted necessary taxes. In SYA Homes v. Assistant Commissioner (ST) and two others, W.P.No.23463 of 2026, dated 07.07.2026, in a substantially similar situ....