2023 (1) TMI 1225

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..... dy been paid and only dispute is whether it is to be treated as intra-state sale or inter-state sale, recovery of the demand raised vide order dated December 3, 2022 shall remain stayed till the next date of hearing. Adjourned to April 27, 2023. - Writ Tax No. - 1606 of 2022 - - - Dated:- 6-1-2023 - Hon'ble Rajesh Bindal, Chief Justice And Hon'ble J.J. Munir, Judge For the Peti .....

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..... laiming the same to be intra-state supply. In terms of Section 19 of the Integrated Goods and Services Tax Act, 2017, if any amount of tax is wrongly paid, it can be adjusted and in terms of Section 77 of The Central Goods and Services Tax Act, 2017, no interest is payable for such transaction. 3. For clarification of the issue, the petitioner has made representation to the Central Board of Ind .....

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