Section 54 CGST and Rule 89(1A) timelines directory; Centre cannot retain IGST wrongly paid under bona fide mistake

Section 54 CGST and Rule 89(1A) timelines directory; Centre cannot retain IGST wrongly paid under bona fide mistakeCase-LawsGSTHC held that Section 54 CGST Act and Rule 89(1A) CGST Rules are directory, not mandatory, for refund of tax wrongly paid under a

Section 54 CGST and Rule 89(1A) timelines directory; Centre cannot retain IGST wrongly paid under bona fide mistake
Case-Laws
GST
HC held that Section 54 CGST Act and Rule 89(1A) CGST Rules are directory, not mandatory, for refund of tax wrongly paid under a bona fide mistake regarding the nature of supply. Since payment of IGST to Central authorities and subsequent correct payment to State authorities were undisputed, retention of IGST by the Centre would offend Article 265 and princip

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