Centre obliged to refund wrongly paid IGST on intra-state supplies as SGST paid to State authorities

Merck Life Science Private Limited Vs Union of India (Karnataka High Court) Karnataka High Court held that IGST wrongly paid to Centre on intra-state supplies is required to be refunded back since CGST/SGST already paid to the State GST Authorities. Accordingly, petition is allowed and order rejecting refund claim set aside. Facts- The petitioner is said to be a Science and Technology Company operating across healthcare, life science and electronics and has been engaged in providing intermediary services to foreign entities including the periods under dispute i.e., November 2017, July, 2017, O...