https://www.taxtmi.com/caselaws?id=789993 Writ intervention was considered appropriate against a show cause notice where the prior departmental inquiry and the notice recitals had already fixed the factual controversy, leaving no real issue for fresh adjudication. On the GST merits, Section 76 of the CGST Act was held inapplicable because the amount collected as GST was fully remitted to the Government, even though payment was made through another registration. As the statutory condition of collection without payment was absent, the demand and penalty proceedings could not be sustained, and the notice was quashed. en-us Wed, 15 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789993 Writ intervention was considered appropriate against a show cause notice where the prior departmental inquiry and the notice recitals had already fixed the factual controversy, leaving no real issue for fresh adjudication. On the GST merits, Section 76 of the CGST Act was held inapplicable because the amount collected as GST was fully remitted to the Government, even though payment was made through another registration. As the statutory condition of collection without payment was absent, the demand and penalty proceedings could not be sustained, and the notice was quashed. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789993