TMI Blog2025 (1) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... e than once - reversal of ITC - HELD THAT:- The respondent would submit that though there seem to be some element of overlap, it needs to be verified whether the supplies covered by the impugned order dated 18.07.2024 and the order dropping the proposal dated 21.08.2024 are in respect of the very same / identical taxable supplies on which Input Tax Credit has been claimed. In view thereof, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19-20. The first proceeding commenced with the issuance of a notice dated 30.05.2023 in DRC-01A, followed by a Show Cause Notice in Form DRC-01 dated 18.07.2024 and culminated in an order dated 21.08.2024 wherein the proposal to reverse the Input Tax Credit was dropped. The second impugned proceeding commenced with the issuance of a notice dated 29.08.2023, followed by a Show Cause Notice in DRC-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al dated 21.08.2024 are in respect of the very same / identical taxable supplies on which Input Tax Credit has been claimed. In view thereof, the impugned order is set-aside with liberty to the respondent authority to issue a fresh notice to examine whether the subject supplies in the order dated 21.08.2023 and the impugned order dated 18.07.2024 are one and the same and then proceed if warranted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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