Double Taxation – smeaccountant

Detailed close-up image of a shopping receipt showing GST and total changes.

GST Section 130 and Section 74 Cannot Duplicate Tax on Same Goods

Explore the legal analysis of whether GST can be demanded twice on excess stock under Sections 130 and 74, referencing constitutional protections.

Prasenjit Bhowmik October 11, 2026

Wooden blocks and dice spelling 'Tax Return' on a blurred green background.

Telangana High Court Rules Section 264 Can Address Double Taxation Without Revised Return

Discover how the Telangana High Court ruled that Section 264 provides a remedy for double taxation of Rs. 6.85 crore even without a revised return.

Prasenjit Bhowmik September 5, 2026