Provision of section 76 of CGST not invocable as GST component already remitted

Gail (India) Ltd. Vs Additional Commissioner (Madras High Court) Madras High Court held that section 76 of the  Central Goods And Services Tax Act, 2017 are not applicable since GST component is already remitted by GAIL [transmission vertical]. Accordingly, provisions of section 76 of CGST cannot be invoked. Hence, present petition is allowed. Facts- The petitioner, Gas Authority of India Limited (GAIL), is engaged in two lines of business, namely, the sale of natural gas to its customers; and the provision of transmission services for natural gas. Since GAIL is engaged in these two distinct ...