Madras High Court Relief to GAIL: GST Demand Invalid if Tax Already Deposited - SAG Infotech Official Tax Blog

A GST show-cause notice has been quashed by the Madras High Court. The notice was issued against GAIL (India) Ltd. , holding that proceedings u/s 76 of the CGST Act cannot be invoked where the tax collected has already been duly deposited with the Government. The bench of Justice D. Bharatha Chakravarthy held that the foundational requirement for invoking Section 76, the collection of tax and fail…