Recovery of Tax — The petitioner is aggrieved by the letter issued by the respondent whereby the petitioner Company has been saddled with the liability to pay the short paid IGST, amounting to Rs.41,98,642/-, along with due interest within a period of one week, failing which, appropriate action under the Provisions of the CGST Act, 2017, and the Rules framed there under, was to be initiated against the petitioner for recovery of the IGST amount along with due interest. The petitioner fairly conceded to deposit the amount of tax within a week and shall either claim the refund of the amount wrongly deposited under the CGST head, or the same may be adjusted against their future liabilities under the CGST head. Writ petition allowed with the direction to the petitioner Company to deposit the amount of Rs.41,98,642/-, under the IGST, towards the liability of September, 2017. The petitioner shall not be liable to pay any interest on the said amount. The petitioner shall also be entitled to get the refund.
— Nanak Ferro Alloys Pvt. Ltd. Vs. The Union of India Through The Commissioner, Central Goods And Services Tax And Central Excise, Ranchi., The Superintendent, Range-I, Central Goods & Services Tax And Central Excise, Ramgarh  19 TAXLOK.COM 111 (Jharkhand)