9911796707
TMI Blog2024 (9) TMI 1635X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- 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. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Act, 2017 in respect of tax period from July 2017 to March 2018. The petitioner has partly accepted the demand raised and is contesting certain demands. 2. The present petition is confined only to the demand in respect of ITC to be reversed on non-business transactions and exempt supplies. The petitioner s challenge to the said demand is premised on the basis that the Directorate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd stated that parallel proceeding cannot be started. Deputy Director Investigation (INV-DGGI (HQ) New Delhi vide letter no DGGI/INV/GST/2722-2023/INV/o/o/Pr.OGG(HQ)/2028 dated 20.12.2023 DGGI (HQ) has acknowledge the fact. Since the proceeding on the issue at being executed by DGGI (HQ), New Delhi, the demand raised through DRC-01 sands as it is. 4. We find merit in the contention that respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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