GSTAT says Wrong Tax Head Does Not Automatically Mean Short Payment

In Sunil Steels, GSTAT allowed the taxpayer’s appeal, holding that payment under the wrong tax head should not automatically trigger Section 73 proceedings where the error is clerical and tax has already been remitted. The Tribunal permitted adjustment of excess CGST/SGST against the IGST shortfall through the electronic credit ledger, while directing recovery of any remaining amount with applicable interest.