Wrong IGST Payment Must Be Refunded, Not Adjusted: Telangana HC

OLA Fleet Technologies Pvt. Ltd. Vs Union of India (Telangana High Court) In OLA Fleet Technologies Pvt. Ltd. vs Union of India, the Telangana High Court examined a writ petition challenging a show cause notice dated 23.01.2021 and seeking adjustment of Integrated Goods and Services Tax (IGST) paid by the petitioner towards Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST). The petitioner, a registered entity under the Telangana GST law, was engaged in leasing passenger transport vehicles. Due to an inadvertent mapping error in its IT system, transactions within Tel...