Refund — In the instant case, petitioner made request before the first respondent to refund the wrongly paid CGST and SGST. The petitioner, apart from seeking a refund of the amount paid as above also have prayer for adjusting the said amount towards IGST.
Held that—decision shall be taken on the request for refund of CGST and SGST within a period of one week. It is also open for the respondent to consider the request for adjusting the amount towards IGST as well. — Gireesh Babu Alambadan Vs. The State Tax Officer, State GST Department, Commissioner of State GST Department of State GST, Thiruvananthapuram And Union of India, Represented by Secretary, New Delhi [2019] 10 TAXLOK.COM 093 (Kerala)