Section 77 of the CGST Act, 2017—Deposit of Tax under different Head —-The issue involved is whether the supply of mobile recharge coupons and Direct To Home (DTH) recharge vouchers to recipients, who are located in other States, would be inter-state supply or intra-state supply. The Counsel for the petitioner submitted that the amount of tax has been paid in the State of U.P. treating the same to be inter-state supply. However, demand is sought to be raised by the State claiming the same to be intra-state supply. For clarification of the issue, the petitioner has made representation to the CBIC on September 7, 2017, however the same is still pending. The court observed that the amount of tax due on the transaction has already been paid and only dispute is whether it is to be treated as intra-state sale or inter-state sale, recovery of the demand raised vide order dated December 3, 2022 shall remain stayed till the next date of hearing.

Held that:- The Hon’ble High Court adjourned the matter to April 27, 2023.