OLA Fleet Technologies Pvt. Ltd. Vs Union of India
Date: March 15, 2022
Subject Matter
Adjustment of Erroneously Paid IGST Against CGST/SGST Not Permitted; Refund Process Mandated
Summary
The High Court has disposed of the writ petition, holding that the adjustment of erroneously paid Integrated Goods and Services Tax (IGST) against Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) is not permissible under…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Heard Mr. Narender Dave, learned counsel for the petitioner; Mr. B. Mukherjee, learned counsel representing learned Assistant Solicitor General of India for respondents No.1 to 3; and Mr. K.Raji Reddy, learned Special Standing Counsel for the Commercial Tax Department appearing for respondents No.4 to 6. 2. By filing this petition under Artic…