2024 (10) TMI 1243

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..... sment years - HELD THAT:- It is clear from the factual matrix that Financial Year 2017-18, the actions were initiated by the respondent no.3 while for the remaining years the action was first initiated by the Central GST. In light of the same, the Central GST is directed to continue with its investigation with regard to the show cause notice given to them except for the Financial Year 2017-18, whi .....

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..... ite show cause notice has been issued for the Financial Years 2017-18 and 2023-2024 by the Central GST Authority. 4. Counsel on behalf of Central GST Authority relied on a circular dated 15th October, 2018 to counter this argument that the authority that initiates action should be allowed to complete the entire process of investigation. 5. It is clear from the factual matrix that Financial Year 20 .....

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