Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
Madras High Court
Where registered person inadvertently paid tax under IGST instead of splitting payment into CGST and SGST, and entire tax liability stood discharged within prescribed period, IGST paid was to be appropriated towards correct heads without requirement of fresh payment and re-refund, as statutory refund scheme applies only to inter-State to intra-State reclassification and not mere wrong-head allocation
Madras High Court
Where assessee discharged entire tax liability within statutory time but part of payment was mistakenly remitted under IGST head with no such liability, substantial compliance for waiver existed since full payment as per notice was made and rejection solely due to wrong head payment was unsustainable; matter required reconsideration with opportunity to rectify head-wise payment
Karnataka High Court
Where registered person paid IGST on transaction initially considered inter- State which was later found to be intra-State requiring CGST/KGST, original authority erred in demanding additional tax, interest, and penalty without proper adjustment or refund, necessitating quashing of demand orders and restoration for fresh adjudication in compliance with statutory provisions and refund rules