https://www.taxtmi.com/highlights?id=96341 Two distinct authorities issued separate demands and penalties for delayed filing of GSTR-3B returns for the same period, resulting in duplication of proceedings and double taxation; the impugned administrative action was held unsustainable and consequently quashed, with the writ petition allowed. The legal points focus on duplication of proceedings as a bar to multiple demands for the same tax period, the resultant double taxation, liability for interest and penalty arising from delayed GSTR-3B filings, and the availability of writ relief to challenge overlapping tax proceedings. en-us Sat, 24 Jan 2026 13:52:08 +0530 Sat, 24 Jan 2026 13:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96341 Two distinct authorities issued separate demands and penalties for delayed filing of GSTR-3B returns for the same period, resulting in duplication of proceedings and double taxation; the impugned administrative action was held unsustainable and consequently quashed, with the writ petition allowed. The legal points focus on duplication of proceedings as a bar to multiple demands for the same tax period, the resultant double taxation, liability for interest and penalty arising from delayed GSTR-3B filings, and the availability of writ relief to challenge overlapping tax proceedings. Highlights GST Sat, 24 Jan 2026 13:52:08 +0530 https://www.taxtmi.com/highlights?id=96341