9911796707
TMI Blog2018 (11) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... S: BY ADVS. SRI. S. SANTHOSH KUMAR SMT.ANJANA. S. SANTHOSH SMT. P. LISSY JOSE. RESPONDENTS: DR THUSHARA JAMES, GP. JUDGMENT The petitioner, a registered dealer, purchased certain goods from Chennai. He had them transported to Kerala. When the goods were in transit, the Assistant State Tax Officer (ASTO), for the reasons not germane here, detained the goods and issued the Ext.P3 notice, dated 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as a mistake on the consignor's part, the statute empowers the authorities to transfer the deposit from one head to another: from SGST to IGST. 5. The Government Pleader, on the other hand, submits that the petitioner could as well pay the amount under 'IGST' and then claim a refund from the head 'SGST'. According to her, if the authorities have to go for an adjustment, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x 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 person who has paid integrated tax on a transaction considered by him to be an inter-State supply, but which is su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er any existing law and the balance amount refundable: PROVIDED that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07." (italics supplied) 9. As seen, Section 77 provides for the refund of the tax paid mistakenly under one head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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