https://www.taxtmi.com/forum/issue?id=120961 GST paid voluntarily through Form DRC-03 during search and seizure on identified stock should not be demanded again on the subsequent sale of the same goods, where the taxpayer can prove identity through stock records, invoices and quantitative reconciliation. The core issue is whether the later sales relate to the very same goods already taxed, because a second levy on the same subject matter would amount to double taxation. The burden is on the taxpayer to establish the one-to-one nexus and seek adjustment of the earlier payment against the later output liability. en-us Sat, 13 Jun 2026 11:52:50 +0530 Sat, 20 Jun 2026 21:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120961 GST paid voluntarily through Form DRC-03 during search and seizure on identified stock should not be demanded again on the subsequent sale of the same goods, where the taxpayer can prove identity through stock records, invoices and quantitative reconciliation. The core issue is whether the later sales relate to the very same goods already taxed, because a second levy on the same subject matter would amount to double taxation. The burden is on the taxpayer to establish the one-to-one nexus and seek adjustment of the earlier payment against the later output liability. Discussion-Forum GST Sat, 13 Jun 2026 11:52:50 +0530 https://www.taxtmi.com/forum/issue?id=120961