9911796707
TMI Blog2025 (1) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... o separate record was allegedly maintained by the petitioner - mis-classification of product as an exempted goods - HELD THAT:- A bare perusal of the show cause notices issued to the petitioner reveals that the subject matter of both the notices is totally different from each other and, therefore, apparently there is no bar in law in issuing two show cause notices for the same period with a differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 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 was allegedly maintained by the petitioner. However, subsequent thereto, impugned notice dated 04.08.2024 has been issued to the petitioner in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 questioned. 5. Learned counsel for the petitioner attempted to make submissions that for the same period, the petitioner would be required to appear before the di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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