Wrong GST Head, Same Tax: Can It Be Demanded Again?: Karnataka HC

GR Tech Services Pvt. Ltd. Vs Assistant Commissioner of Commercial Taxes (Audit) (Karnataka High Court) When the Tax Has Already Reached the Government, Can It Be Demanded Again Merely Because It Was Paid Under the Wrong Head? The Karnataka High Court, in GR Tech Services Pvt. Ltd. v. Assistant Commissioner, dealt with a recurring issue under the GST regime. The taxpayer had initially discharged IGST, treating the transaction as an inter-State supply. It was subsequently found that the supply was, in fact, intra-State, warranting payment of CGST and SGST. Instead of recognising that the tax ha...