2023 (2) TMI 879

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..... matter - Section 112(3) of JGST Act, 2017 - HELD THAT:- Department has not invoked any higher Forum against the Appellate order and that way accepted the order in Appeal. There is no demand pending in respect thereof. As such, the impugned Show-Cause Notices issued by two different authorities in respect of the same subject matter are without jurisdiction and in teeth of the provisions of Sectio .....

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..... der Section 73(1) of JGST Act, 2017 and other impugned Show-Cause Notice dated 20.10.2022 along with Summary of Show-Cause Notice of the same date (Annexure-2) issued by the Respondent No. 2 under section 73 of JGST Act, 2017 are for the same tax period April 2019- March 2020, in relation to which, there is already an adjudication by the Appellate Authority vide order dated 16.01.2021 (Annexure-8) .....

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