HC: Directs refund/adjustment of tax paid under wrong head, allows writ

Jharkhand HC (Ranchi) quashes letter demanding IGST of Rs. 42 lakhs (approx.) along with interest where GST was inadvertently deposited by assessee under a wrong head of tax (i.e. CGST); Finds that “we are not in a position to doubt the bona fides of the petitioner Company, that due to the initial stage of the CGST regime, there might be some confusion, and the cash was wrongly deposited in the wrong electronic cash ledger”; Explains that, Section 77 (1) of CGST Act, r/w ...