GST S. 75(12) Not Invokable Once Self-Assessed Tax as per S. 37 Included in Return furnished u/s 39: Calcutta HC

The Calcutta High Court has held that Goods and Services Tax (GST) authorities are not permitted to issue a Show Cause Notice (SCN) to a taxpayer if the self-assessed tax liability has already been duly declared by the taxpayer in their GST returns. This ruling is intended to prevent the issuance of redundant tax demands and protect taxpayers from being subjected to double scrutiny for matters that they have already accounted for in their filings. The High Court's decision clarifies the limitations on the tax authorities' power to initiate proceedings when taxpayers have transparently disclosed their tax liabilities in accordance with the GST regulations.