2026 (9) TMI 1896

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.... For the Petitioner(s) No. 1: Krutarth K Desai (9662). For the Petitioner(s) No. 1: Mr Abhay Y DesaI (12861). For the Respondent(s) No. 1: Mr Neel P Lakhani (10679). ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. At the outset, learned advocates appearing for the respective parties have submitted that the matter may be remanded to the respondent authorities for passing a....

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.... fairly admitted that the issue raised in the present petition is laid quietus by the Apex Court. 5. While dealing with the provision of section 6(2)(b) of the CGST Act, the Apex Court has held that where two department proceedings overlap in assessing or recovering same tax liability/ deficiency/obligation arising from any particular contravention, the bar under section 6(2)(b) of the CGST Act....

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....matter and cause of action are distinct, and restrictions of Section 6(2)(b) is not attracted at least for the period between 2019-2022. Even otherwise, Section 79(1)of the CGST Act provides for adjustment of any excess recovery or duplication through rectification or appeal. Hence, the alleged double demand is premature until final quantification and cross-verification. The petitioner's claim of ....