Section 76 Misapplication

This ruling draws a sharp boundary around Section 76, clarifying that its trigger is collection coupled with non-remittance, not mere structural or procedural irregularity in remittance. 

Even where multiple GST registrations exist (distinct persons), the provision cannot be invoked to create artificial double taxation when the tax has, in substance, reached the exchequer.

The Court also reinforces that writ jurisdiction is maintainable at the SCN stage where (i) facts are undisputed, (ii) pure question of law arises, and (iii) the notice ignores admitted payments.