Paid IGST instead of CGST+SGST? Approach appellate authority for relief from penalty & interest if bona fide mistake.

Paid IGST instead of CGST+SGST? Approach appellate authority for relief from penalty & interest if bona fide mistake.
Case-Laws
GST
Petitioner paid IGST but respondent did not take benefit of ITC. Dispute not settled. Appellate authority to consider grievance regarding payment of penalty and interest if petitioner made bona fide mistake in paying IGST instead of CGST and SGST. Petitioner directed to approach appellate authority u/s 107 within two weeks along with application for interim

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