GST Imposed under Wrong Head: Allahabad HC Directs NOIDA to reimbruse Penalty Imposed u/s 73 of GST Act

The Allahabad High Court directed Noida to reimburse a penalty imposed under Section 73 of the GST Act, as the GST was initially deposited under the wrong head. The court reiterated its earlier stance that when a taxpayer has indeed paid the tax but made an error in selecting the payment head, a penalty for non-payment is not justified. The direction to reimburse the penalty emphasizes fairness and equity in GST administration.