HC : Refund inadvertent deposit of SGST under Cess code, disposes writ under Revenue's undertaking

HC disposes assessee’s writ petition pursuant to Revenue’s undertaking to refund amount of SGST erroneously paid under Cess code; Notes that for month of August 2017, assessee incurred SGST liability of Rs. 80.60 lakhs, which was inadvertently paid under Cess code due to oversight/human error and therefore, GSTN portal rejected return in Form GSTR-3B filed for the said month; Subsequently, GST Helpdesk advised assessee to generate a new challan for SGST payment and apply ...