2024 (9) TMI 1635 - HC - GST

Demand in respect of ITC to be reversed on non-business transactions and exempt supplies - HELD THAT - Respondent no. 1 cannot adjudicate a demand, which is also the subject matter of other proceedings. Since, the period covered under the impugned order is also subsumed in the show cause notice issued by the DGGI, both the proceedings cannot be carried on simultaneously. The impugned demand is required to be set aside - Petition allowed.

Summary

The petitioner challenged a tax demand under GST Acts for the period from July 2017 to March 2018. The High Court held that the demand should be set aside as another authority was already investigating the same issue. The demand was directed to be adjudicated by the Directorate General of GST Intelligence as per their show cause notice. The petition was allowed, and the application was disposed of.