Payment of IGST instead of CGST and SGST –- The petitioner challenged the order dated 30.12.2021, confirming the orders dated 05.10.2020 and prayed for direction to the Respondent to adjust the amounts paid by the Petitioner under the IGST. The petitioner, a work contractor received a work order from Ministry of Defence (R&D). The petitioner collected IGST from the recipient and remitted the same to the Government. The respondent issued a SCN proposing to treat the transactions as intrastate supply of goods instead of interstate supply of goods. The petitioner requested the authorities vide letter dated 27.03.2019 to adjust the monies paid under IGST towards the dues payable under CGST and SGST but the same came to be rejected by respondent No.1. The counsel for the petitioner submitted that he will pay the CGST and SGST due to the authorities and thereafter, he may be permitted to claim refund of the amount paid towards IGST.

Held that:- The Hon’ble High Court directed the petitioner to pay CGST and SGST within a period of three (3) weeks and thereafter, make a claim for refund of the amount under IGST, which the petitioner is entitled to, before respondent, in which event, respondent shall deal with the same as early as possible, preferably, within a period of four (4) weeks thereafter.