https://www.taxtmi.com/caselaws?id=785518 Two distinct authorities imposed interest and penalty for delayed filing of GSTR-3B returns for the same period, producing duplication of proceedings and resulting in double taxation; where duplication existed the impugned administrative demand was unsustainable and was quashed, with consequential relief granted to the petitioner. The decision clarifies that concurrent or overlapping penal demands for the identical tax period that produce double liability will be subject to judicial review and can be set aside through writ jurisdiction, thereby removing the duplicate fiscal burden. en-us Thu, 22 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 08:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785518 Two distinct authorities imposed interest and penalty for delayed filing of GSTR-3B returns for the same period, producing duplication of proceedings and resulting in double taxation; where duplication existed the impugned administrative demand was unsustainable and was quashed, with consequential relief granted to the petitioner. The decision clarifies that concurrent or overlapping penal demands for the identical tax period that produce double liability will be subject to judicial review and can be set aside through writ jurisdiction, thereby removing the duplicate fiscal burden. Case-Laws GST Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785518