Wrong CGST/SGST Paid Instead of IGST: No Double Demand; Excess to be Adjusted/Refunded u/s 77

Ocean E Mart Vs State of U.P (Allahabad High Court) The writ petition before the Allahabad High Court challenged multiple orders passed under the GST framework for the assessment year 2017–18. The petitioner sought quashing of (i) an order revising tax liability under Section 73 read with Section 61 of the GST Act, (ii) an appellate order rejecting the appeal due to non-deposit of disputed tax, and (iii) an order in Form DRC-07 fixing tax liability. The petitioner also sought a direction for settlement of the dispute by adjusting tax already deposited and refunding the excess amount with int...