HC : Allows adjustment of tax paid under ‘SGST’ to ‘IGST’, directs detained goods' release

Nov 14,2018

Kerala HC allows adjustment of amount wrongly remitted under head 'SGST' to 'IGST' in respect of goods detained during transit from Chennai to Kerala; Notes Revenue’s argument that petitioner could as well pay amount under 'IGST' and then claim refund from 'SGST' and that, if authorities have to go for an adjustment, it will take more than a couple of months; Elucidates that, while Section 77 of CGST Act provides for refund of tax paid mistakenly under one head instead of a...

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