2025 (1) TMI 727

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..... t : Parv Agarwal ORDER 1. This petition has been filed by the petitioner aggrieved of the notice dated 4.8.2024 issued by respondent no.2/3. 2. Submissions have been made that the petitioner was issued show cause notice dated 30.07.2024 by the Assistant Commissioner (AE), CGST, Meerut in relation to the availment of ITC for effecting taxable as well as exempted supply wherein no separate record .....

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..... the petitioner, the fact that issue pertaining to applicability of tax on supply of poultry feed supplements which were cleared by the petitioner as exempted supply, has already been taken up by the DGGI-HQ, New Delhi and, therefore, the said aspect was not being taken into consideration, was specifically noticed and in those circumstances, the issuance of notice dated 04.08.2024 cannot be questi .....

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..... how cause notices being adjudicated by two different authorities is concerned, the petitioner would be free to approach the said authorities and, in case, petitioner approaches the said authorities, the authority would take a view on the subject and examine viability of both the show cause notices being adjudicated by the same authority. 9. With the above observations, the petition stands dispose .....

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