9911796707
TMI Blog2024 (12) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notices - it is contended that once the said authority had commenced an investigation, it would be impermissible for the State GST authorities to examine the said period or to pass any order of assessment pursuant thereto - HELD THAT:- The impugned order is quashed - petition allowed. - HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA For the Petitioner Throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... once the said authority had commenced an investigation, it would be impermissible for the State GST authorities to examine the said period or to pass any order of assessment pursuant thereto. 3. Our attention was also drawn to the view that we had expressed in DLF Home Developers Limited vs. Sales Tax Officer Class II Avato Ward 107 Special Zone 12 Delhi Anr. W.P.(C) 11052/2024 on 04 September 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that respondent no.1 is also fully conscious of the same and therefore, it has proceeded to confirm the demand without adjudicating the same. The relevant extract of the impugned order is set out below :- ........... On ITC to be reversed on non-business transactions exempt supplies: The taxpayer has informed that the proceeding under the subject has already been taken up by DGGI (HQ), New Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, that the demand, in respect of ITC to be reversed on non-business transactions and exempt supplies, be set aside as the same would be adjudicated by the DGGI. 6. In view of the above, the impugned demand is required to be set aside to the extent as noted above. It is so directed. 7. It is clarified that the concerned Authority shall adjudicate the said issue pursuant to a show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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