Inter-state/intra-state transaction dispute: Assessee cannot be compelled to pay GST twice on same services

Skylark Infra Engineering Pvt. Ltd. Vs Union of India & Ors (Rajasthan High Court) The facts, as revealed, make it clear that the core issue which arises for consideration in this writ petition is whether the transaction of supply of manpower by the petitioner to a company in Rajasthan is an inter-state transaction taxable as CGST+RGST, or it is an intra-state transaction liable to be taxed as IGST. The petitioner admittedly has deposited 18% of IGST and that 35% of the CGST+RGST has been recovered by the respondents by attaching the accounts of the petitioner. The issue of inter-state tra...