Saginfotech iconSaginfotechSep 22, 2026

Delhi HC: Common Taxpayer, FY and ITC Amount Not Enough to Prove ‘Same Subject Matter’ U/S 6(2)(b)

Common Taxpayer, FY and ITC Amount Not Enough to Prove 'Same Subject Matter' U/S 6(2)(b) first appeared on SAG Infotech Official Tax Blog.

Delhi HC: Common Taxpayer, FY and ITC Amount Not Enough to Prove ‘Same Subject Matter’ U/S 6(2)(b)

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Common Taxpayer, FY and ITC Amount Not Enough to Prove 'Same Subject Matter' U/S 6(2)(b) first appeared on SAG Infotech Official Tax Blog.

Court stated that the mere fact of the same taxpayer, the same financial year, and the same amount of input tax credit is insufficient to prove that the GST proceedings initiated by the State and the Centre...

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Common Taxpayer, FY and ITC Amount Not Enough to Prove 'Same Subject Matter' U/S 6(2)(b) first appeared on SAG Infotech Official Tax Blog. Court stated that the mere fact of the same taxpayer, the same financial year, and the same amount of input tax credit is insufficient to prove that the GST proceedings initiated by the State and the Centre relate to the "same subject matter" under Section 6(2)(b) of the CGST Act.

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Court stated that the mere fact of the same taxpayer, the same financial year, and the same amount of input tax credit is insufficient to prove that the GST proceedings initiated by the State and the Centre relate to the "same subject matter" under Section 6(2)(b) of the CGST Act.

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