https://www.taxtmi.com/caselaws?id=781802 HC dealt with overlapping tax demands by State (DGST) and Central (CGST) authorities for alleged fraudulent ITC from cancelled dealers, including M/s RCI Industries & Technologies. Petitioner had already challenged the DGST demand and deposited 10% of Rs. 56,78,280 as pre-deposit. Subsequently, CGST issued a SCN under Section 74 and passed an OIO with a similar demand. HC held that for the same amount, pre-deposit cannot be levied twice and permitted petitioner to file an appeal under Section 107 against the CGST OIO without any further pre-deposit. Petition disposed. en-us Mon, 17 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781802 HC dealt with overlapping tax demands by State (DGST) and Central (CGST) authorities for alleged fraudulent ITC from cancelled dealers, including M/s RCI Industries & Technologies. Petitioner had already challenged the DGST demand and deposited 10% of Rs. 56,78,280 as pre-deposit. Subsequently, CGST issued a SCN under Section 74 and passed an OIO with a similar demand. HC held that for the same amount, pre-deposit cannot be levied twice and permitted petitioner to file an appeal under Section 107 against the CGST OIO without any further pre-deposit. Petition disposed. Case-Laws GST Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781802