GAIL (India) Ltd. Vs Additional Commissioner, Central Tax
Date: April 14, 2026
Subject Matter
Section 76 Notice Invalid When Tax Collected by One Vertical is Remitted by Another
Summary
The High Court has quashed a show cause notice issued under Section 76 of the CGST Act against GAIL. The notice alleged non-remittance of collected GST, but the Court found that the tax, although collected by GAIL's trading vertical and remitted by i…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition is filed for a Writ of Certiorari challenging the impugned show cause notice dated 17.08.2020 issued under Section 76 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”). GAIL’s Case : 2. The petitioner, Gas Authority of India Limited (GAIL), is a company incorporated under the Companies…