Duplicate GST proceedings for identical input tax credit transactions are barred; demand relating to common suppliers was quashed.

Multiple GST proceedings cannot impose tax liability again on the same alleged input tax credit transactions involving common suppliers. Where two show cause notices and same-day demand orders covered seven identical suppliers and transactions, the duplicate proceedings contravened the bar under Section 6(2)(b) of the GST Act, 2017. The second show cause notice and consequential demand order were quashed to that extent. Proceedings concerning two remaining suppliers were not affected, and the assessee could pursue the statutory appeal remedy for those matters.

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Issues: Whether a second show cause notice and consequential demand order concerning the same alleged wrongful availment of input tax credit from seven common suppliers could be sustained.

Analysis: The facts established that two proceedings covered the same alleged transactions involving seven common suppliers, and separate demand orders were passed on the same day. Multiple proceedings seeking to impose tax liability again on the same transactions were impermissible and contravened Section 6(2)(b) of the GST Act, 2017.

Conclusion: The second show cause notice and consequential order were quashed insofar as they concerned the seven common suppliers, in favour of the assessee. The proceedings relating to the remaining two suppliers survived, with liberty to pursue the statutory appeal.

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