No Double GST Recovery/Demand If Tax Already Paid: Telangana HC

Sri Sai Krishna Enterprises Vs Superintendent of Central Tax (Telangana High Court) In a practical ruling, the Telangana High Court addressed a common GST issue—tax demand raised despite prior payment. Such cases usually arise due to return mismatches or lack of proper verification by authorities. The Court stepped in to ensure that taxpayers are not subjected to double taxation, while also directing them to follow proper procedural remedies. Case Background The petitioner, M/s. Sri Sai Krishna Enterprises, challenged recovery proceedings initiated by the department. SCN dated: 25.09.2023 O...