https://www.taxtmi.com/caselaws?id=767283 A GST show cause notice and consequential demand were held unsustainable where the alleged turnover mismatch arose from two registrations linked to the same PAN and the relevant turnover had already been reported in returns filed under the other registration. The court accepted that the demand was based on duplicated figures and noted that the respondents could not dispute this factual foundation. As the demand machinery was invoked on a duplicated turnover basis, the notice and demand were quashed and the impugned GST proceedings were set aside. en-us Mon, 10 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767283 A GST show cause notice and consequential demand were held unsustainable where the alleged turnover mismatch arose from two registrations linked to the same PAN and the relevant turnover had already been reported in returns filed under the other registration. The court accepted that the demand was based on duplicated figures and noted that the respondents could not dispute this factual foundation. As the demand machinery was invoked on a duplicated turnover basis, the notice and demand were quashed and the impugned GST proceedings were set aside. Case-Laws GST Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767283