Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessments.
Case-Laws
GST
Double taxation of the same turnover across separately registered units constitutes a rectifiable mistake where the assessee establishes that turnover taxed in one unit was assessed again in another. Separate registrations or assessment under different charges do not prevent the Department from examining all relevant records holistically to ensure that turnover is taxed only once. The assessment was set aside solely for verification and reworking of the alleged overlapping turnover between the units, with a fresh determination directed on that limited issue. Other disputed issues remained open to be pursued through available remedies.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =