https://www.taxtmi.com/caselaws?id=795230 Multiple GST proceedings cannot impose tax liability again on the same alleged input tax credit transactions involving common suppliers. Where two show cause notices and same-day demand orders covered seven identical suppliers and transactions, the duplicate proceedings contravened the bar under Section 6(2)(b) of the GST Act, 2017. The second show cause notice and consequential demand order were quashed to that extent. Proceedings concerning two remaining suppliers were not affected, and the assessee could pursue the statutory appeal remedy for those matters. en-us Mon, 13 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795230 Multiple GST proceedings cannot impose tax liability again on the same alleged input tax credit transactions involving common suppliers. Where two show cause notices and same-day demand orders covered seven identical suppliers and transactions, the duplicate proceedings contravened the bar under Section 6(2)(b) of the GST Act, 2017. The second show cause notice and consequential demand order were quashed to that extent. Proceedings concerning two remaining suppliers were not affected, and the assessee could pursue the statutory appeal remedy for those matters. Case-Laws GST Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795230