9911796707
TMI Blog2025 (1) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... dent Through: Ms. Mehak Nakra, ASC(C) with Ms. Gunjan and Mr. Aditya Goyal, Advs. for GNCTD. ORDER PER 1. The writ petitioner had approached this Court aggrieved by the Show Cause Notice [SCN] dated 25 April 2024 and which had alleged a violation of Rule 21 (c) of the Central Goods and Services Tax Rules, 2017 [Rules]. In terms of that SCN and in view of further proceedings being taken thereon, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Homes 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 the said demand is premised on the basis that the Directorate General of GST Intelligence (hereafter the DGGI) has also issued a show cause notice dated 02.02.2024 for the tax period 01.07.2017 to 31.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V/GST/2722-2023/INV/o/o/Pr.OGG(HQ)/2028 dated 20.12.2023 DGGI (HQ) has acknowledge the fact. Since the proceeding on the issue at being executed by DGGI (HQ), New Delhi, the demand raised through DRC01 sands as it is." 4. We find merit in the contention that respondent no. 1 cannot adjudicate a demand, which is also the subject matter of other proceedings. Since, the period covered under the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN before us proceeds in light of the investigation which has been initiated by the Directorate General of GST Intelligence [DGGI] in terms of a SCN dated 01 July 2024 and which stands placed on our record as Annexure P-6. Admittedly, the said SCN proceedings are yet to be concluded. 5. From the counter affidavit which has been handed over by the State GST authorities in these proceedings, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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