https://www.taxtmi.com/caselaws?id=785678 Duplication of proceedings arose where two separate authorities imposed penalties and interest for delayed GSTR-3B filings for the same period; the HC concluded that such duplication results in double taxation and renders the later impugned action unsustainable in law, leading to quashing of the impugned order dated 06.01.2023 and relief to the petitioner. en-us Thu, 22 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785678 Duplication of proceedings arose where two separate authorities imposed penalties and interest for delayed GSTR-3B filings for the same period; the HC concluded that such duplication results in double taxation and renders the later impugned action unsustainable in law, leading to quashing of the impugned order dated 06.01.2023 and relief to the petitioner. Case-Laws GST Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785678