9911796707
TMI Blog2024 (10) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... eneral of GST Intelligence - HELD THAT:- The respondents are restrained from taking further steps pursuant to the impugned SCN dated 24 May 2024 pertaining to the tax period of April 2019 to March 2020. Petition disposed off. - HON'BLE MR. JUSTICE YASHWANT VARMA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA For the Petitioner Through: Ms. Kavita Jha, Sr. Adv. with Mr. Shammi Kapoor Ms. Swati A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sive notice by the Directorate General of GST Intelligence [ DGGI ], we had in DLF Home Developers Limited disposed of the writ petition on the following terms:- 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 General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 20.12.2023DGGI (HQ) has acknowledge the fact. Since the proceeding on the issue at being executed by DGGI (HQ), New Delhi, the demand raised through DRC01 sands as it is. 4. We find merit in the contention that respondent no.1 cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is allowed in the aforesaid terms. The pending application is also disposed of. 3. In view of the above, we restrain the respondents from taking further steps pursuant to the impugned SCN dated 24 May 2024 pertaining to the tax period of April 2019 to March 2020. 4. The aforesaid restraint shall abide by the final order that may be passed by the DGGI pursuant to the independent SCN issued by that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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