GST Demand Set Aside although Tax Paid Under CGST/SGST Instead of IGST: Allahabad HC

Ocean E Mart Vs State of U.P (Allahabad High Court)

The writ petition was filed under Article 226 of the Constitution seeking quashing of an order dated 27.01.2024 passed under Section 73 read with Section 161 of the GST Act for Assessment Year 2018–19. The petitioner challenged the demand raised on the ground of alleged non-payment of IGST and sought directions to allow adjustment of tax already paid under CGST and SGST, along with refund of excess payment and interest.

The petitioner contended that the tax liability was required to be discharged under IGST but, due to a

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