9911796707
TMI Blog2024 (10) TMI 1611X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 74 of the Act. The said proposition has also been accepted by the Allahabad High Court in HCL INFOTECH LTD VERSUS COMMISSIONER, COMMERCIAL TAX AND ANOTHER [ 2024 (9) TMI 1644 - ALLAHABAD HIGH COURT ]. So far as the question raised by the petitioner with regard to parallel proceedings being conducted by the DGGI and the Haryana State GST Intelligence Unit as well as Assistant Commissioner, CGST is concerned, it is found that while the Assistant Commissioner, CGST issued a letter dated 10.03.2023 to the petitioner requesting him to deposit the tax liability, the office of the DGGI only issued notice seeking certain queries. However, none of the authorities, either of the CGST or the DGGI have proceeded or initiated proceedings under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act, 2017 (for short the Act ) read with section 20 of the IGST Act, 2017. 2. Learned senior counsel submits that earlier the respondents had issued notice under section 73 of the Act to the petitioner, and after the reply was filed, the proceedings were dropped by the respondents vide order dated 28.02.2023. With the same regard, the office of the DGGI had also issued notices to the petitioner to which the petitioner had submitted its reply. 3. Learned senior counsel submits that while the DGGI was seized with the matter, the notice under section 74 of the Act could not have been issued to the petitioner. Further, he also argues that the show cause notice issued under section 74 of the Act does not reflect and point out as to what manne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023 to the petitioner requesting him to deposit the tax liability, the office of the DGGI only issued notice seeking certain queries. However, none of the authorities, either of the CGST or the DGGI have proceeded or initiated proceedings under section 74 of the Act. 7. We find that the notice under section 74 of the Act has only been issued to the petitioner by the Haryana State Tax (SGST), vide its impugned notice dated 03.08.2024. Along with summary of show cause notice, the grounds have been detailed in the first para which, for the reference of the present case, reflects as under: 1. On review of GSTR-9 and GSTR-2A, it has been noticed that the taxpayer has availed excess ITC to the tune of Rs.8,84,57,976/- under head IGST and Rs. 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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