Gst paid only once on good cannot be demanded again

[Diksha Sabarwal]

GST paid during search and seizure on Books stock (through DRC-03) on all avaialble raw materials and finished goods. Later the goods were released and sold in subsequent month of release. GST Return was filed where GSTR-1 sales were recorded for those stocks and in GSTR-3B the amount of sales were shorten on which the taxes are already paid and accordingly notice was issued with proper reconciliation. GST department is asking again taxes on same goods. Please share experts view on the above and cite some case laws too if possible where taxes paid once can on goods cannot be demanded again.

AI Summary

Double taxation in GST on the same goods is impermissible where earlier DRC-03 payment is properly reconciled.
GST paid voluntarily through Form DRC-03 during search and seizure on identified stock should not be demanded again on the subsequent sale of the same goods, where the taxpayer can prove identity through stock records, invoices and quantitative reconciliation. The core issue is whether the later sales relate to the very same goods already taxed, because a second levy on the same subject matter would amount to double taxation. The burden is on the taxpayer to establish the one-to-one nexus and seek adjustment of the earlier payment against the later output liability.