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TMI Blog2022 (3) TMI 1484X X X X Extracts X X X X X X X X Extracts X X X X ..... H R., PROPRIETOR, RANJITH ROADLINES VERSUS THE COMMISSIONER, STATE GST, THE ASSISTANT STATE TAX OFFICER [ 2018 (11) TMI 954 - KERALA HIGH COURT] where it was held that Where the amount of refund is completely adjusted against any outstanding demand under the Act, an order giving details of the adjustment is to be issued in Part A of FORM GST RFD-07 - the view expressed by the learned Single Judge of Kerala High Court in Saji S. Proprietor cannot be agreed upon. That was a case where petitioner had erroneously paid CGST instead of IGST. The petitioner should comply with the show cause notice dated 23.01.2021 and pay the CGST and SGST amount in terms of the said show cause notice within a period of two months from today - petitioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansport motor vehicles on rental basis to various individuals for commercial usage. As part of its business, petitioner has been leasing vehicles to various drivers located in different states. If the driver is located in the State of Telangana, the transaction is qualified as intra-state supply to attract both CGST and SGST. On the other hand, if the driver is located in another State, the transaction would be deemed to be an inter-state supply and would attract IGST. 4. It is stated that in the course of business, through inadvertence, petitioner mapped the State of Telangana as the State of Andhra Pradesh in its IT system. Since the location of the petitioner is in the State of Telangana and the location of the driver being in the Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , by order dated 23.02.2021, had issued notice and also granted interim stay. 9. Thereafter, respondents No.1 to 3 have filed counter-affidavit followed by respondents No.4 to 6, who have also filed an application for vacating stay along with counter-affidavit. 10. Stand taken by respondents No.1, 2 and 3 is that under Section 19(1) of the IGST Act, a registered person who has paid IGST on a supply considered by him to be an inter-state supply, but which is subsequently held to be an intra-state supply, shall be granted refund of the amount of IGST so paid in such manner and subject to such conditions as may be prescribed. Therefore, it is stated that petitioner may file an application for refund of the IGST before respondents No.1, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kerala High Court in Saji S. Proprietor, Adithya and Ambadi Traders v. Commissioner, State GST 2018 (11) TMI 954, allowed the same contention of the petitioner for transferring the tax paid from the head SGST to IGST. 14. However, this contention of learned counsel for the petitioner has been strongly opposed by both learned counsel for respondents No.1 to 3 and learned counsel for respondents No.4 to 6. 15. Submissions made have been duly considered. 16. At the outset, we may advert to Section 77 of the CGST Act, which reads as under: 77. Tax wrongfully collected and paid to Central Government or State Government: (1) A registered person who has paid the central tax and state tax or, as the case may be, the central tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply, but which is subsequently held to be an intra-state supply, shall be granted refund of the amount of integrated tax so paid in such manner and subject to such conditions as may be prescribed. (2) A registered person, who has paid central tax and state tax or Union territory tax, as the case may be, on a transaction considered by him to be an intra-state supply, but which is subsequently held to be an inter-state supply, shall not be required to pay any interest on the amount of integrated tax payable. 20. As in the case of Section 77 of the CGST Act, here also, provision for refund is made; and in case of payment of CGST and SGST on a transaction considered to be an intra-state supply, which was subsequently held to be inter- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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