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2022 (3) TMI 1484 - HC - GSTValidity of SCN - seeking direction to the respondents for adjustment of the Integrated Goods and Services Tax (IGST) paid by the petitioner towards Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) in the State of Telangana - HELD THAT:- Calling upon the respondents to adjust IGST paid by the petitioner with CGST and SGST would amount to adopting a procedure, which is not provided under the relevant statute. It would be going beyond the statute. Reliance placed in the case of SAJI S., PROPRIETOR, ADITHYA AND AMBADI TRADERS, RANJITH R., PROPRIETOR, RANJITH ROADLINES VERSUS THE COMMISSIONER, STATE GST, THE ASSISTANT STATE TAX OFFICER [2018 (11) TMI 954 - KERALA HIGH COURT] where it was held that Where the amount of refund is completely adjusted against any outstanding demand under the Act, an order giving details of the adjustment is to be issued in Part A of FORM GST RFD-07 - the view expressed by the learned Single Judge of Kerala High Court in Saji S. Proprietor cannot be agreed upon. That was a case where petitioner had erroneously paid CGST instead of IGST. The petitioner should comply with the show cause notice dated 23.01.2021 and pay the CGST and SGST amount in terms of the said show cause notice within a period of two months from today - petitioner would be at liberty to file appropriate application under Section 19(1) of the IGST Act for refund of the IGST amount erroneously paid by it - petition disposed off.
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