Question ID :
44991
Adjustment of Tax Deposited through DRC-03 by mistake in Financial Year 2020-21 instead of Financial
A taxpayer had liability to deposit total 1 lakhs GST (CGST 50,000 and SGST 50,000) during F.Y.2019-20 but while depositing the amount through DRC-03, the taxpayer paid the same against financial year 2020-21 under IGST 40,000, CGST 30,000 and SGST 30,000 by mistake. The Refund cannot be claimed in F.Y.2020-21 being time barred. Now the GST Officer has not accepted to adjust the above 1 Lakh deposited against F.Y.2020-21 with the F.Y.2019-20. Even the Scrutiny case of F.Y.2020-21 has been completed which proves the above sums are excess. Can we get the adjustment of above amount deposited in F.Y.2020-21 by mistake with the demand for F.Y.2019-20. Is there any Case Law in favour of taxpayer? Please suggest.
Posted by
Gaurav Kumar Baranwal
on
May 29, 2026
Filed Under
Indirect Taxes