Section 77 of the CGST Act, 2017 — Payment of tax in wrong heads - The petitioner challenged notice for short fall in payment of an amount of Rs.9,37,686.94. The petitioner submitted that while filing GSTR 3B , though the value of all transactions was correctly shown, the tax was paid wrongly under the IGST head, instead of CGST / SGST. The petitioner has filed applications for refund of amounts paid wrongly under the IGST head for the months of September and October of 2017.

Held that:- The Hon’ble High Court directed the 7th respondent to immediately take up for consideration of applications filed by the petitioner for refund. If it is found that the petitioner has wrongly paid amount payable towards CGST/ SGST under the IGST head, the amount so paid by the petitioner shall be refunded to him. The 7th respondent will also consider as to whether the amount can be adjusted against the tax liability of the petitioner under CGST/SGST for the months of September and October of 2017 and in respect of which notice has been issued. The 7th respondent shall do the needful within a period of three weeks and shall also provide to the petitioner an opportunity of being heard.