9911796707
TMI Blog2024 (12) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Vibhooti Malhotra, Mr. Bhuvesh Satija, Mr. Udit Sharma & Mr. Aniket, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel, Adv. for R1. Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Adv. for R2&3. ORDER 1. These two writ petitions which pertain to Financial Years [F.Y.] 2017-18 and 2018-19 impugn the proceedings initiated by the State Goods and Service Tax [S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 2024 and which came to be reiterated in DLF Home Developers Limited v. Sales Tax Officer Class II W.P.(C) 11037/2024. 4. We had while construing the provisions of Section 6 (2) (b), in DLF Home Developers held as follows:- "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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DGGI (HQ), New Delhi had referred section 6 (2) (b) of CGST Act 2017 and 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 20.12.2023DGGI (HQ) has acknowledge the fact. Since the proceeding on the issue at being executed by DGGI (HQ), New Delhi, the demand raised through DRC0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suant to a show cause notice dated 02.02.2024 issued by the DGGI. 8. The present petition is allowed in the aforesaid terms. The pending application is also disposed of." 5. Consequently, and in view of the above, we allow the present writ petitions and quash the impugned orders dated 29 December 2023 [W.P.(C) 4710/2024] and 30 April 2024 [W.P.(C) 6915/2024] as well as the impugned SCN dated 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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