Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court...

Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings against petitioner on same matter, barring Central GST Authorities from initiating proceedings u/s 6(2)(b) CGST Act. Impugned SCN demanding IGST quashed. Regarding denial of input tax credit for alleged violation of Section 16(4) CGST Act, Court relied on its previous judgments and CBIC Circular, holding input tax credit validly availed. Petition disposed with directions quashing SCN to extent of IGST demand and allowing input tax credit. .....

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